SEC Comment Letter 0000000000-23-010685 to Intuitive Machines, Inc. (LUNR, LUNRW) (CIK 0001844452) (LUNR)
Intuitive Machines, Inc. (LUNR, LUNRW) (CIK 0001844452)
Date: Sept. 27, 2023 · CIK: 0001844452 · Accession: 0000000000-23-010685
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File numbers found in text: 333-274621
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United States securities and exchange commission logo
September 27, 2023
Anna Jones
General Counsel
Intuitive Machines, Inc.
3700 Bay Area Blvd
Houston, TX 77058
Re:Intuitive Machines, Inc.
Registration Statement on Form S-1
Filed September 21, 2023
File No. 333-274621
Dear Anna Jones:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing