Correspondence 0001104659-23-090480 from Canoo Inc. (GOEV, GOEVW) (CIK 0001750153) (GOEVQ)

Canoo Inc. (GOEV, GOEVW) (CIK 0001750153)
Date: Aug. 11, 2023 · CIK: 0001750153 · Accession: 0001104659-23-090480

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AI Filing Summary & Sentiment

File numbers found in text: 333-273730

Date

August 11, 2023

Author

/s/ Hector Ruiz

Form

CORRESP

Company

Canoo Inc. (GOEV, GOEVW) (CIK 0001750153)

Letter

Canoo Inc.

19951 Mariner Avenue

Torrance, California 90503

August 11, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attention: Patrick Fullem

Re: Canoo Inc.

Registration Statement on Form S-3

Filed August 4, 2023

File No. 333-273730

Ladies and Gentlemen:

Canoo Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-273730) (the “Registration Statement”), filed by the Company with the Securities and Exchange Commission on August 4, 2023, to 4:00 p.m., Eastern Time, on Tuesday, August 15, 2023, or as soon thereafter as practicable.

Please contact Kevin Frank of Kirkland & Ellis LLP, special counsel to the Company, at (312) 862-3373 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Sincerely,
/s/ Hector Ruiz

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CORRESP
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Canoo Inc.

19951 Mariner Avenue

Torrance, California 90503

August 11, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attention: Patrick Fullem

Re:         Canoo
Inc.

Registration Statement on Form S-3

Filed August 4, 2023

File No. 333-273730

Ladies and Gentlemen:

Canoo Inc. (the “Company”) hereby requests
acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-273730) (the “Registration
Statement”), filed by the Company with the Securities and Exchange Commission on August 4, 2023, to 4:00 p.m., Eastern Time,
on Tuesday, August 15, 2023, or as soon thereafter as practicable.

Please contact Kevin Frank of Kirkland &
Ellis LLP, special counsel to the Company, at (312) 862-3373 as soon as the Registration Statement has been declared effective, or if
you have any other questions or concerns regarding this matter.

    Sincerely,

    /s/ Hector Ruiz

    Hector Ruiz

    General Counsel and Corporate Secretary

SecProbe.io