SEC Comment Letter 0000000000-26-000062 to Energy Vault Holdings, Inc. (NRGV)
Energy Vault Holdings, Inc.
Date: Jan. 5, 2026 · CIK: 0001828536 · Accession: 0000000000-26-000062
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292516
Letter
January 5, 2026 Robert Piconi Chief Executive Officer Energy Vault Holdings, Inc. 4165 East Thousand Oaks Blvd. Suite 100 Westlake Village, California 91362 Re:Energy Vault Holdings, Inc. Registration Statement on Form S-3 Filed on December 31, 2025 File No. 333-292516 Dear Robert Piconi: 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 Bradley Ecker at 202-551-4985 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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January 5, 2026
Robert Piconi
Chief Executive Officer
Energy Vault Holdings, Inc.
4165 East Thousand Oaks Blvd. Suite 100
Westlake Village, California 91362
Re:Energy Vault Holdings, Inc.
Registration Statement on Form S-3
Filed on December 31, 2025
File No. 333-292516
Dear Robert Piconi:
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 Bradley Ecker at 202-551-4985 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing