SEC Company Response from Evolv Technologies Holdings, Inc. (EVLV, EVLVW) (CIK 0001805385) (EVLV) — Sep 2, 2021

Evolv Technologies Holdings, Inc. (EVLV, EVLVW) (CIK 0001805385)
Date: Sept. 2, 2021 · CIK: 0001805385 · Accession: 0001104659-21-112482

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AI Filing Summary & Sentiment

File numbers found in text: 333-258748

Date

September 2, 2021

Author

Not clearly detected

Form

CORRESP

Company

Evolv Technologies Holdings, Inc. (EVLV, EVLVW) (CIK 0001805385)

Letter

VIA EDGAR Division of Corporation Finance Office of Technology Washington, D.C. 20549 RE: Evolv Technologies Holdings, Inc. (the “Company”) Registration Statement on Form S-1 (File No. 333-258748) (the “Registration Statement”)

Dear Messrs. Spirgel and Crispino:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. on September 3, 2021, or as soon thereafter as practicable. Please contact Erika L. Weinberg of Latham & Watkins LLP, counsel to the Company, at (212) 906-1297 to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

Very truly yours,
EVOLV TECHNOLOGIES HOLDINGS, INC.

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CORRESP
1
filename1.htm

September 2, 2021

VIA EDGAR

Mr. Larry Spirgel

Mr. Matthew Crispino

Division of Corporation Finance

Office of Technology

U.S. Securities & Exchange Commission

100 F Street, NE

Washington, D.C. 20549

    RE:
    Evolv Technologies Holdings, Inc. (the “Company”)

    Registration Statement on Form S-1

    (File No. 333-258748) (the
 “Registration Statement”)

Dear Messrs. Spirgel and Crispino:

The Company hereby requests, pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration
Statement will become effective as of 4:00 p.m. on September 3, 2021, or as soon thereafter as practicable. Please contact
Erika L. Weinberg of Latham & Watkins LLP, counsel to the Company, at (212) 906-1297 to provide notice of effectiveness, or if
you have any other questions or concerns regarding this matter.

    Very truly yours,

    EVOLV TECHNOLOGIES HOLDINGS, INC.

    By:
    /s/ Peter George

    Name: Peter George

Title: Chief Executive Officer

    cc:
    Ryan J. Maierson, Latham & Watkins LLP

    Stephen W. Ranere, Latham & Watkins LLP

    Erika L. Weinberg, Latham & Watkins LLP

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