SEC Comment Letter for Evolv Technologies Holdings, Inc. (EVLV, EVLVW) (CIK 0001805385) (EVLV) — Aug 23, 2021
Evolv Technologies Holdings, Inc. (EVLV, EVLVW) (CIK 0001805385)
Date: Aug. 23, 2021 · CIK: 0001805385 · Accession: 0000000000-21-010323
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File numbers found in text: 333-258748
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United States securities and exchange commission logo
August 23, 2021
Peter George
Chief Executive Officer
Evolv Technologies Holdings, Inc.
500 Totten Pond Road, 4th Floor
Waltham, MA 02451
Re:Evolv Technologies Holdings, Inc.
Registration Statement on Form S-1
Filed August 12, 2021
File No. 333-258748
Dear Mr. George:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rule 461 regarding requests for acceleration. We remind you that the
company and its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Please contact Jeff Kauten, Staff Attorney, at (202) 551-3447, or in his absence, Jan
Woo, Legal Branch Chief, at (202) 551-3453, with any questions. If you require further
assistance, please contact Larry Spirgel, Office Chief, at (202) 551-3815.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Ryan J. Maierson, Esq.