Correspondence 0001641172-25-026022 from Aptera Motors Corp (SEV)
Aptera Motors Corp
Date: Aug. 29, 2025 · CIK: 0001786471 · Accession: 0001641172-25-026022
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-289898
Referenced dates: August 28, 2025
Letter
Office of Manufacturing Division of Corporation Finance Securities and Exchange Commission Registration Statement on Form S-1 Filed August 27, 2025 File Number 333-289898
Re: Aptera Motors Corp.
Dear Ms. O'Shanick and Mr. Ingram:
We acknowledge receipt of the comments in the letter dated August 28, 2025 from the staff of the Division of Corporate Finance (the " Staff ") regarding the Registration Statement on Form S-1 of Aptera Motors Corp. (the " Company "), which we have set out below, together with our responses.
Registration Statement on Form S-1
Exhibit 23.1
Consent of Independent Registered Public Accounting Firm, page II-3
1. Please revise the reference to the auditor report to include the reverse stock split described in note 2 and 13 of the audited financial statements.
The Company has filed an amended Exhibit 23.1 that contains a revised reference to the auditor report that includes the reverse stock split described in note 2 and 13 of the audited financial statements.
Thank you again for the opportunity to respond to your questions to the Registration Statement of Aptera Motors Corp. If you have additional questions or comments, please contact me at geoffrey@crowdchecklaw.com.
Sincerely,
/s/
Geoffrey Ashburne
Show Raw Text
CORRESP 1 filename1.htm August 29, 2025 Jenny O'Shanick Jay Ingram Office of Manufacturing Division of Corporation Finance Securities and Exchange Commission Washington DC 20549 Re: Aptera Motors Corp. Registration Statement on Form S-1 Filed August 27, 2025 File Number 333-289898 Dear Ms. O'Shanick and Mr. Ingram: We acknowledge receipt of the comments in the letter dated August 28, 2025 from the staff of the Division of Corporate Finance (the " Staff ") regarding the Registration Statement on Form S-1 of Aptera Motors Corp. (the " Company "), which we have set out below, together with our responses. Registration Statement on Form S-1 Exhibit 23.1 Consent of Independent Registered Public Accounting Firm, page II-3 1. Please revise the reference to the auditor report to include the reverse stock split described in note 2 and 13 of the audited financial statements. The Company has filed an amended Exhibit 23.1 that contains a revised reference to the auditor report that includes the reverse stock split described in note 2 and 13 of the audited financial statements. Thank you again for the opportunity to respond to your questions to the Registration Statement of Aptera Motors Corp. If you have additional questions or comments, please contact me at geoffrey@crowdchecklaw.com. Sincerely, /s/ Geoffrey Ashburne Geoffrey Ashburne Counsel CrowdCheck Law LLP cc: Chris Anthony, Co-Chief Executive Officer, Aptera Motors Corp.