Correspondence 0001493152-26-017085 from Aptera Motors Corp (SEV)

Aptera Motors Corp
Date: April 16, 2026 · CIK: 0001786471 · Accession: 0001493152-26-017085

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File numbers found in text: 333-294942

Date

April 20, 2026

Author

APTERA

Form

CORRESP

Company

Aptera Motors Corp

Letter

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

April 16, 2026

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Registration Statement on Form S-1 (File No. 333-294942)

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration Statement on Form S-1, as amended (the "Registration Statement") be declared effective by the Securities and Exchange Commission at 5:00 p.m., Eastern Time, on Monday, April 20, 2026 or as soon as practicable thereafter.

The Company hereby authorizes Daniel Forman of Lowenstein Sandler LLP, the Company's outside legal counsel, to orally modify or withdraw this request for acceleration.

Please call Mr. Forman of Lowenstein Sandler LLP at (212) 419-5904 to confirm the effectiveness of the Registration Statement or with any questions.

Very
truly yours,
APTERA
MOTORS CORP.

Show Raw Text

CORRESP
 1
 filename1.htm

 April
16, 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. 333-294942)

 Ladies
and Gentlemen:

 In
accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration
Statement on Form S-1, as amended (the "Registration Statement") be declared effective by the Securities and Exchange Commission
at 5:00 p.m., Eastern Time, on Monday, April 20, 2026 or as soon as practicable thereafter.

 The
Company hereby authorizes Daniel Forman of Lowenstein Sandler LLP, the Company's outside legal counsel, to orally modify or withdraw
this request for acceleration.

 Please
call Mr. Forman of Lowenstein Sandler LLP at (212) 419-5904 to confirm the effectiveness of the Registration Statement or with any questions.

 Very
 truly yours,

 APTERA
 MOTORS CORP.

 By:

 /s/
 Tom DaPolito

 Tom
 DaPolito

 Interim
 Chief Financial Officer

SecProbe.io