Correspondence 0001104659-24-080825 from Canoo Inc. (GOEV, GOEVW) (CIK 0001750153) (GOEVQ)

Canoo Inc. (GOEV, GOEVW) (CIK 0001750153)
Date: July 18, 2024 · CIK: 0001750153 · Accession: 0001104659-24-080825

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AI Filing Summary & Sentiment

File numbers found in text: 333-280390

Date

July 18, 2024

Author

/s/ Hector Ruiz

Form

CORRESP

Company

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

Letter

Canoo Inc.

19951 Mariner Avenue

Torrance, California 90503

July 18, 2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attention: Erin Donahue and Erin Purnell

Re: Canoo Inc.

Registration Statement on Form S-3, as amended

Filed June 21, 2024

File No. 333-280390

Ladies and Gentlemen:

Canoo Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-280390) (as amended, the “Registration Statement”), filed by the Company with the Securities and Exchange Commission on June 21, 2024, to 4:00 p.m., Eastern Time, on Monday, July 22, 2024, 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

July 18, 2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attention: Erin Donahue and Erin Purnell

Re: Canoo
                                            Inc.

  Registration Statement on Form S-3,
                                        as amended

  Filed June 21, 2024

  File No. 333-280390

Ladies and Gentlemen:

Canoo Inc. (the “Company”) hereby requests acceleration
of the effective date of its Registration Statement on Form S-3 (File No. 333-280390) (as amended, the “Registration Statement”),
filed by the Company with the Securities and Exchange Commission on June 21, 2024, to 4:00 p.m., Eastern Time, on Monday, July 22,
2024, 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