SEC Comment Letter 0000000000-23-007695 to PHOENIX MOTOR INC. (PEV) (CIK 0001879848) (PEVM)
PHOENIX MOTOR INC. (PEV) (CIK 0001879848)
Date: July 19, 2023 · CIK: 0001879848 · Accession: 0000000000-23-007695
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File numbers found in text: 333-273252
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United States securities and exchange commission logo
July 19, 2023
Xiaofeng Denton Peng
Chief Executive Officer
Phoenix Motor Inc.
1500 Lakeview Loop
Anaheim, CA 92807
Re:Phoenix Motor Inc.
Registration Statement on Form S-3
Filed July 14, 2023
File No. 333-273252
Dear Xiaofeng Denton Peng:
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 Patrick Fullem at (202) 551-8337 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Mitchell S. Nussbaum