CORRESP Filing
Energy Vault Holdings, Inc.
Date: Jan. 14, 2026 · CIK: 0001828536 · Accession: 0001104659-26-003776
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292650
Letter
Energy Vault Holdings, Inc.
4165 East Thousand Oaks Blvd., Suite 100
Westlake Village, CA 91362
(805) 852-0000
January 14, 2026
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549-3561
Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (Registration No. 333-292650) of Energy Vault Holdings, Inc.
Ladies and Gentlemen,
On behalf of Energy Vault Holdings, Inc. and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated to 4:00 p.m., Washington, D.C. time, on Friday, January 16, 2026, or as soon thereafter as practicable.
Thank you for your assistance with this matter. If you need any additional information, please contact Benjamin N. Heriaud of Vinson & Elkins L.L.P. at (212) 237-0162.
Very truly yours,
ENERGY VAULT HOLDINGS, INC.
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CORRESP 1 filename1.htm Energy Vault Holdings, Inc. 4165 East Thousand Oaks Blvd., Suite 100 Westlake Village, CA 91362 (805) 852-0000 January 14, 2026 Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, N.E. Washington, D.C. 20549-3561 Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-3 (Registration No. 333-292650) of Energy Vault Holdings, Inc. Ladies and Gentlemen, On behalf of Energy Vault Holdings, Inc. and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated to 4:00 p.m., Washington, D.C. time, on Friday, January 16, 2026, or as soon thereafter as practicable. Thank you for your assistance with this matter. If you need any additional information, please contact Benjamin N. Heriaud of Vinson & Elkins L.L.P. at (212) 237-0162. Very truly yours, ENERGY VAULT HOLDINGS, INC. By: /s/ Brad Eastman Name: Brad Eastman Title: Chief Legal Officer