Correspondence 0001193125-23-256866 from Polestar Automotive Holding UK PLC (PSNY, PLSAY, PSNYW) (CIK 0001884082) (PSNY)
Polestar Automotive Holding UK PLC (PSNY, PLSAY, PSNYW) (CIK 0001884082)
Date: Oct. 16, 2023 · CIK: 0001884082 · Accession: 0001193125-23-256866
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File numbers found in text: 333-274918
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CORRESP 1 filename1.htm CORRESP Polestar Automotive Holding UK PLC Assar Gabrielssons Väg 9 405 31 Göteborg, Sweden October 16, 2023 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F Street, NE Washington, D.C. 20549 Attention: Bradley Ecker Re: Polestar Automotive Holding UK PLC (the “Company”) Registration Statement on Form F-3 (the “Registration Statement”) File No. 333-274918 Ladies and Gentlemen: The Company hereby requests, pursuant to Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended, acceleration of the effectiveness of the above-referenced Registration Statement such that the Registration Statement will become effective as of 4:00 P.M. Eastern Time on Wednesday, October 18, 2023, or as soon thereafter as practicable. Please contact David A. Brown of Alston & Bird LLP at (202) 239-3463 or by e-mail at dave.brown@alston.com with any questions regarding the foregoing and to confirm the effectiveness of the Registration Statement. [Signature Page Follows] Very truly yours, POLESTAR AUTOMOTIVE HOLDING UK PLC By: /s/ Thomas Ingenlath Name: Thomas Ingenlath Title: Chief Executive Officer VIA E-MAIL cc: David A. Brown Julie Mediamolle Bhanu Mathur Alyssa Dunn Kristina Daniels Kezia Osunsade Alston & Bird LLP 2