Correspondence 0001213900-25-121014 from Turbo Energy, S.A. (TURB)
Turbo Energy, S.A.
Date: Dec. 12, 2025 · CIK: 0001963439 · Accession: 0001213900-25-121014
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File numbers found in text: 333-291470
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CORRESP
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Turbo Energy, S.A.
Plaza de América 2, 4AB
Valencia, Spain 46004
December 12, 2025
VIA EDGAR
United States 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-3
File No. 333-291470
Ladies and Gentlemen:
Pursuant to Rules 460 and
461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Turbo Energy, S.A.
(the “Company”) respectfully requests that the effective date of the registration statement referred to above (the
“Registration Statement”) be accelerated so that it will become effective at 4:00 p.m., Eastern Time, on Tuesday, December
16, 2025, or as soon thereafter as possible. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities
under the Act.
Once the Registration Statement
is effective, please orally confirm the event with our counsel, Satin and Lee Law P.C. by calling Elliot Lee, Esq. at (516) 421-6103.
We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time
and date of the Registration Statement be sent to our counsel, Satin and Lee Law P.C., Attention: Elliot Lee, Esq., by facsimile to (516)
421-6105 or email at elee@satinandlee.com.
If you have any questions
regarding this request, please contact Elliot Lee, Esq. of Satin and Lee Law P.C. at (516) 421-6103.
Very Truly Yours,
By:
/s/ Mariano Soria
Name:
Mariano Soria
Title:
Chief Executive Officer
cc:
Elliot Lee, Esq., Satin and Lee Law P.C.