SEC Comment Letter 0000000000-24-010168 to Lion Electric Co (LEV, LEV-WT, LEV-WTA) (CIK 0001834974)
Lion Electric Co (LEV, LEV-WT, LEV-WTA) (CIK 0001834974)
Date: Sept. 9, 2024 · CIK: 0001834974 · Accession: 0000000000-24-010168
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File numbers found in text: 001-40387
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September 9, 2024
Richard Coulombe
Chief Financial Officer
The Lion Electric Company
921 Chemin de la Riviere-du-Nord
Saint-Jerome (Quebec) J7Y5G2
Re:The Lion Electric Company
Form 40-F for the Year Ended December 31, 2023
File No. 001-40387
Dear Richard Coulombe:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing