SEC Comment Letter for SES AI (SES) — May 1, 2026
SES AI Corp
Date: May 1, 2026 · CIK: 0001819142 · Accession: 0000000000-26-004468
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295320
Letter
Re: SES AI Corp Registration Statement on Form S-3 Filed on April 24, 2026 File No. 333-295320 Dear Qichao Hu:
May 1, 2026
Qichao Hu Chief Executive Officer SES AI Corp 35 Cabot Road Woburn, MA 01801
This is to advise you that we have not reviewed and will not review your registration statement.
Please refer to Rules 460 and 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 Sarah Sidwell at 202-551-4733 with any questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: Scott Levi
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 1, 2026 Qichao Hu Chief Executive Officer SES AI Corp 35 Cabot Road Woburn, MA 01801 Re: SES AI Corp Registration Statement on Form S-3 Filed on April 24, 2026 File No. 333-295320 Dear Qichao Hu: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 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 Sarah Sidwell at 202-551-4733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Scott Levi </TEXT> </DOCUMENT>