Correspondence 0001104659-23-113766 from Canoo Inc. (GOEV, GOEVW) (CIK 0001750153) (GOEVQ)

Canoo Inc. (GOEV, GOEVW) (CIK 0001750153)
Date: Nov. 2, 2023 · CIK: 0001750153 · Accession: 0001104659-23-113766

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AI Filing Summary & Sentiment

File numbers found in text: 333-275145

Date

November 2, 2023

Author

/s/ Hector Ruiz

Form

CORRESP

Company

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

Letter

Canoo Inc.

19951 Mariner Avenue

Torrance, California 90503

November 2, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attention: Bradley Ecker

Re: Canoo Inc.

Registration Statement on Form S-3

Filed October 24, 2023

File No. 333-275145

Ladies and Gentlemen:

Canoo Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-275145) (the “Registration Statement”), filed by the Company with the Securities and Exchange Commission on October 24, 2023, to 4:00 p.m., Eastern Time, on Monday, November 6, 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

November 2, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attention: Bradley Ecker

    Re:
    Canoo Inc.

    Registration Statement on Form S-3

    Filed October 24, 2023

    File No. 333-275145

Ladies and Gentlemen:

Canoo Inc. (the “Company”) hereby requests acceleration
of the effective date of its Registration Statement on Form S-3 (File No. 333-275145) (the “Registration Statement”),
filed by the Company with the Securities and Exchange Commission on October 24, 2023, to 4:00 p.m., Eastern Time, on Monday, November 6,
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