Correspondence 0001493152-26-002443 from Aptera Motors Corp (SEV)

Aptera Motors Corp
Date: Jan. 15, 2026 · CIK: 0001786471 · Accession: 0001493152-26-002443

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File numbers found in text: 333-292655

Date

January 14, 2026

Author

Co-Chief

Form

CORRESP

Company

Aptera Motors Corp

Letter

Aptera Motors Corp.

El Camino Real

Carlsbad, California 92008

January 15, 2026

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Re: Aptera Motors Corp. (the "Company")

Registration Statement on Form S-1 (File No. 333-292655)

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on January 14, 2026, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for January 16, 2026, at 8:00 a.m., Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.

Please call Daniel Forman of Lowenstein Sandler LLP at (212) 419-5904 with any questions.

Very
truly yours,
APTERA
MOTORS CORP.

Show Raw Text

CORRESP
 1
 filename1.htm

 Aptera
Motors Corp.

 5818
El Camino Real

 Carlsbad,
California 92008

 January
15, 2026

 VIA
EDGAR

 United
States Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street, N.E.

 Washington,
D.C. 20549

 Re:
 Aptera
 Motors Corp. (the "Company")

 Registration
Statement on Form S-1 (File No. 333-292655)

 Ladies
and Gentlemen:

 Reference
is made to our letter, filed as correspondence via EDGAR on January 14, 2026, in which we requested the acceleration of the effective
date of the above-referenced Registration Statement for January 16, 2026, at 8:00 a.m., Eastern Time, in accordance with Rule 461 under
the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time
and we hereby formally withdraw our request for acceleration of the effective date.

 Please
call Daniel Forman of Lowenstein Sandler LLP at (212) 419-5904 with any questions.

 Very
 truly yours,

 APTERA
 MOTORS CORP.

 By:
 /s/
 Christopher Anthony

 Name:
 Christopher
 Anthony

 Title:
 Co-Chief
Executive Officer

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