Correspondence 0001213900-23-077804 from Turbo Energy, S.A. (TURB)
Turbo Energy, S.A.
Date: Sept. 19, 2023 · CIK: 0001963439 · Accession: 0001213900-23-077804
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CORRESP
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TURBO ENERGY, S.A.
Street Isabel la Católica,
8, Door 51
Valencia, Spain 46004
September 19, 2023
Via EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: TURBO ENERGY, S.A.
Registration Statement
on Form F-1
File No.
333- 273198 (the “Registration Statement”)
Ladies and Gentlemen:
The
Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness
of the Registration Statement so that such Registration Statement will become effective as of 5:00 p.m. (Eastern Time) on September 21,
2023, or as soon thereafter as practicable.
Please
contact Louis A. Bevilacqua, Esq. of Bevilacqua PLLC, U.S. counsel of the Company, at (202) 869-0888, ext. 100. to provide notice of effectiveness,
or if you have any questions or concerns regarding the foregoing.
Very truly yours,
Turbo Energy, S.A.
By:
/s/ Enrique Selva Bellvis
Name:
Enrique Selva Bellvis
Title:
Chief Executive Officer
cc: Louis A. Bevilacqua, Esq.