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Next.e.GO N.V.

Lilienthalstraße 1

52068 Aachen, Germany

VIA EDGAR SUBMISSION

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, DC 20549

January 25, 2024

Attention: Gregory Herbers

Re: Next.e.GO N.V.

Registration Statement on Form F-1

File No. 333-276544

Ladies and Gentlemen:

In accordance with Rule 461 of Regulation C
of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date
of the above-referenced Registration Statement on Form F-1 (the “Registration Statement”) of Next.e.GO N.V. (the “Company”).
We respectfully request that the Registration Statement become effective as of 4:00 p.m., Eastern Standard Time, on January 29, 2024,
or as soon as practicable thereafter.

If there is any change in the acceleration request
set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration
of the effectiveness of the Registration Statement in accordance with Rule 461. Such request may be made by an executive officer of the
Company or by any attorney from the Company’s U.S. counsel, Sullivan & Cromwell LLP.

Please contact Clemens Rechberger, Sullivan
& Cromwell LLP, at +49 (69) 4272-5514 or by email at rechbergerc@sullcrom.com with any questions regarding the foregoing and to confirm
the effectiveness of the Registration Statement.

[signature page follows]

Thank you for your assistance in this matter.

    Very truly yours,

    Next.e.GO N.V.

    By:
    /s/ Eelco van der Leij

    Name:
    Eelco van der Leij

    Title:
    Executive Director

 cc: Ali Vezvaei

(Next.e.GO N.V.)

Clemens Rechberger

(Sullivan & Cromwell LLP)

Paul van der Bijl

(NautaDutilh N.V.)