SEC Comment Letter 0000000000-25-000330 to Joby Aviation, Inc. (JOBY, JOBY-WT) (CIK 0001819848) (JOBY)
Joby Aviation, Inc. (JOBY, JOBY-WT) (CIK 0001819848)
Date: Jan. 13, 2025 · CIK: 0001819848 · Accession: 0000000000-25-000330
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File numbers found in text: 001-39524
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January 13, 2025
Matthew Field
Chief Financial Officer
Joby Aviation, Inc.
333 Encinal Street
Santa Cruz, CA 95060
Re:Joby Aviation, Inc.
Form 10-K for Fiscal Year Ended December 31, 2023
Response dated December 13, 2024
File No. 001-39524
Dear Matthew Field:
We have reviewed your December 13, 2024 response to our comment letter and have
the following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Unless we note otherwise, any references to prior comments are to comments in our
December 5, 2024 letter.
Form 10-K for Fiscal Year Ended December 31, 2023
General
1.Please update the Company’s risk disclosures to generally describe (i) the Company’s
analysis of its/its subsidiaries’ status under Section 3(a)(1)(C), Section 3(c)(12), and
under Rule 3a-8 and (ii) the risks to the Company should it/its subsidiaries not be
eligible to rely on such exemptions.
January 13, 2025
Page 2
Please contact Mindy Hooker at 202-551-3732 or Hugh West at 202-551-3872 if you
have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Manufacturing