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SEC Comment Letter 0000000000-23-006531 to FREYR Battery (CIK 0001844224)

FREYR Battery (CIK 0001844224)
Date: June 16, 2023 · CIK: 0001844224 · Accession: 0000000000-23-006531

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File numbers found in text: 001-40581

Date
June 16, 2023
Author
Oscar Brown
Form
UPLOAD
Company
FREYR Battery (CIK 0001844224)

Letter

United States securities and exchange commission logo June 16, 2023 Oscar Brown Chief Financial Officer FREYR Battery 22-24, Boulevard Royal L -2449 Luxembourg Grand Duchy of Luxembourg Re:FREYR Battery Form 10-K for the Fiscal Year Ended December 31, 2022 Filed February 27, 2023 File No. 001-40581 Dear Oscar Brown: 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

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United States securities and exchange commission logo
June 16, 2023
Oscar Brown
Chief Financial Officer
FREYR Battery
22-24, Boulevard Royal
L -2449 Luxembourg
Grand Duchy of Luxembourg
Re:FREYR Battery
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed February 27, 2023
File No. 001-40581
Dear Oscar Brown:
            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