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SEC Company Response from SES AI (SES) — May 1, 2026

SES AI Corp
Date: May 1, 2026 · CIK: 0001819142 · Accession: 0001819142-26-000035

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File numbers found in text: 333-295320

Date
May 1, 2026
Author
Kyle Pilkington
Form
CORRESP
Company
SES AI Corp

Letter

SES AI Corporation 35 Cabot Road Woburn, MA 01801 ​ May 1, 2026 ​ VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Sarah Sidwell Re: SES AI Corporation (CIK No. 0001819142) Registration Statement on Form S-3 (File No. 333-295320) ​ Ladies and Gentlemen: Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, SES AI Corporation respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective by 9:00 a.m. Eastern Standard Time on May 5, 2026, or as soon thereafter as practicable. Should you have any questions regarding this letter, please do not hesitate to contact Scott Levi at (212) 819-8320 of White & Case LLP, counsel to the Company. [ Signature Page Follows ] ​ Sincerely, SES AI CORPORATION By: /s/ Kyle Pilkington Name: Kyle Pilkington Title: Chief Legal Officer ​

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CORRESP
 1
 filename1.htm

 SES AI Corporation 35 Cabot Road Woburn, MA 01801 ​ May 1, 2026 ​ VIA EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Sarah Sidwell Re:   SES AI Corporation (CIK No. 0001819142) Registration Statement on Form S-3 (File No. 333-295320) ​ Ladies and Gentlemen: Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, SES AI Corporation respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective by 9:00 a.m. Eastern Standard Time on May 5, 2026, or as soon thereafter as practicable. Should you have any questions regarding this letter, please do not hesitate to contact Scott Levi at (212) 819-8320 of White & Case LLP, counsel to the Company. [ Signature Page Follows ] ​ Sincerely, SES AI CORPORATION By: /s/ Kyle Pilkington Name:  Kyle Pilkington Title: Chief Legal Officer ​