Correspondence 0001104659-24-083607 from Canoo Inc. (GOEV, GOEVW) (CIK 0001750153) (GOEVQ)

Canoo Inc. (GOEV, GOEVW) (CIK 0001750153)
Date: July 29, 2024 · CIK: 0001750153 · Accession: 0001104659-24-083607

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AI Filing Summary & Sentiment

File numbers found in text: 333-280962

Date

July 29, 2024

Author

/s/ Hector Ruiz

Form

CORRESP

Company

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

Letter

Canoo Inc.

19951 Mariner Avenue

Torrance, California 90503

July 29, 2024

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 July 23, 2024

File No. 333-280962

Ladies and Gentlemen:

Canoo Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-280962) (as amended, the “Registration Statement”), filed by the Company with the Securities and Exchange Commission on July 23, 2024, to 4:00 p.m., Eastern Time, on Wednesday, August 1, 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 29, 2024

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 July 23, 2024

File No. 333-280962

Ladies and Gentlemen:

Canoo Inc. (the “Company”) hereby requests acceleration
of the effective date of its Registration Statement on Form S-3 (File No. 333-280962) (as amended, the “Registration Statement”),
filed by the Company with the Securities and Exchange Commission on July 23, 2024, to 4:00 p.m., Eastern Time, on Wednesday, August 1,
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