Correspondence 0001214659-23-000647 from Nxu, Inc. (NXU) (CIK 0001722969) (NXUR)
Nxu, Inc. (NXU) (CIK 0001722969)
Date: Jan. 13, 2023 · CIK: 0001722969 · Accession: 0001214659-23-000647
AI Filing Summary & Sentiment
File numbers found in text: 333-269120
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CORRESP
1
filename1.htm
January 13, 2023
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington, DC 20549
Re:
Atlis Motor Vehicles Inc
Registration Statement on Form S-1
Filed January 4, 2023
File No. 333-269120
Ladies and Gentlemen:
On behalf of our client, Atlis Motor Vehicles Inc. (the “Company”),
we are writing to submit the Company’s responses to the comments of the staff (the “Staff”) of the Division of
Corporation Finance of the United States Securities and Exchange Commission (the “Commission”) set forth in its letter,
dated January 13, 2023, relating to the Company’s Registration Statement on Form S-1 filed with the Commission on January 4, 2023.
The Company is concurrently filing via EDGAR Amendment No. 1 to Registration
Statement on Form S-1 (the “Amendment”), which reflects the Company’s responses to the comments received by the
Staff and certain updated information.
We have set forth below the comments in the Staff’s letter, in
bold, and the Company’s responses thereto.
Registration Statement on Form
S-1
Summary Compensation Table, page
68
1. Please update your compensation
disclosure to reflect the fiscal year ended December 31, 2022.
Response: The Company acknowledges the Staff’s comment and advises the Staff
that the Company has updated its compensation disclosure in the Amendment to address the Staff’s comment.
Exhibits
2. We note your Form 8-K filed January 6, 2023. Please include the Form
of Amendment No. 1 to Securities Purchase Agreement and Form of Amendment No. 1 to Registration Rights Agreement as exhibits to the registration
statement.
Response: The Company acknowledges the Staff’s comment and advises the
Staff that the Company has included the Form of Amendment No. 1 to Securities Purchase Agreement and Form of Amendment No. 1 to Registration
Rights Agreement as exhibits to the Amendment to address the Staff’s comment.
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Page 2
If you have any questions, please feel free to contact me at (713)
651-2678. Thank you for your cooperation and prompt attention to this matter.
Sincerely,
/s/ Michael J. Blankenship
Michael J. Blankenship
cc: Mark Hanchett, Chief Executive Officer, Atlis Motor Vehicles Inc.