Correspondence 0001104659-23-082341 from Energy Vault Holdings, Inc. (NRGV)
Energy Vault Holdings, Inc.
Date: July 19, 2023 · CIK: 0001828536 · Accession: 0001104659-23-082341
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File numbers found in text: 333-273089
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Energy Vault Holdings, Inc.
4360 Park Terrace Drive
Suite 100
Westlake Village, California 91361
July 19, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Energy
Vault Holdings, Inc.
Registration Statement on Form S-3
File No. 333-273089
To the addressees set forth above:
Pursuant to Rule 461 of Regulation C of the
General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Energy Vault Holdings, Inc.,
respectfully requests that the effective date of the Registration Statement on Form S-3 referred to above be accelerated so that
it will become effective at 4:00 P.M. Eastern Time on July 20, 2023, or as soon as practicable thereafter.
If you have any questions or require additional
information, please contact Patrick H. Shannon, Esq. of Latham & Watkins LLP at (202) 637-1028, or in his absence, Samuel
D. Rettew, Esq. of Latham & Watkins LLP at (737) 910-7342. Thank you for your assistance and cooperation in this matter.
Very truly yours,
Energy Vault Holdings, Inc.
By:
/s/ Jan Kees van Gaalen
Jan Kees van Gaalen
Chief Financial Officer
cc: Patrick
H. Shannon, Latham & Watkins LLP
Samuel D. Rettew, Latham & Watkins LLP