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    555 Eleventh Street, N.W., Suite 1000

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    Tel: +1.202.637.2200 Fax: +1.202.637.2201

    www.lw.com

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    June 2, 2023
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    Attn:
    Jennifer Angelini

    Jay Ingram

    Division of Corporation Finance

    Office of Manufacturing

    Re:
     Energy Vault Holdings, Inc.

    Post-Effective Amendment No. 2 to Form S-1 on Form S-3

    Filed May 22, 2023

    File No. 333-262720

Ladies and Gentlemen:

On behalf of our client, Energy
Vault Holdings, Inc. (the “Company”), we submit this letter setting forth the responses of the Company to the
comments provided by the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”)
in its comment letter dated May 31, 2023 (the “Comment Letter”) with respect to the Post-Effective Amendment
No. 2 to Form S-1 on Form S-3 filed with the Commission by the Company on May 22, 2023. Concurrently with the submission of this letter,
the Company has filed Post-Effective Amendment No. 3 to Form S-1 on Form S-3 (the “Registration Statement”).

For your convenience, we have
the comment of the Staff from the Comment Letter in bold and italics below and provided our response below the comment. Unless otherwise
indicated, capitalized terms used herein have the meanings assigned to them in the Registration Statement.

General

 1. Please update information regarding share ownership and outstanding shares as of April 7, 2023, to reflect information as
of the most recent practicable date.

Response: The Company respectfully
acknowledges the Staff’s comments and has revised the disclosure on pages 10 to 14.

June 2, 2023

Page 2

 2. We note that the opinion filed as Exhibit 5.1 relates to 71,202,366 resale shares, while your registration
statement registers 72,651,205 resale shares. Please file a legal opinion covering all the shares being registered. In addition, please
revise the legal matters section of your registration statement to reflect that the opinion covers both shares and private warrants.

Response: The Company respectfully
acknowledges the Staff’s comments and has revised the disclosure on page 19 and included a revised opinion of counsel as Exhibit
5.1.

Exhibits

 3. Please include the filing fee table required to be filed as Exhibit 107 by Item 601 of Regulation
S-K, or advise.

Response: The Company respectfully
acknowledges the Staff’s comments and has filed the filing fee table required to be filed as Exhibit 107 by Item 601 of Regulation
S-K reflecting the filing fee paid in connection with the initial S-1, updated to disclose that the fee has been preivously paid.

*     *     *     *

June 2, 2023

Page 3

We
hope that the foregoing has been responsive to the Staff’s comments and look forward to resolving any outstanding issues as quickly
as possible. Please direct any questions or comments regarding the foregoing to me at (737) 910-7342.

    Very truly yours,

    /s/ Samuel Rettew

    Samuel Rettew

    of LATHAM & WATKINS LLP

cc:         Robert Piconi, Energy Vault Holdings, Inc.