United States securities and exchange commission logo





                             November 18, 2021

       Mark Hanchett
       Chief Executive Officer
       Atlis Motor Vehicles, Inc.
       1828 North Higley Road, Suite 116
       Mesa, Arizona 95864

                                                        Re: Atlis Motor
Vehicles, Inc.
                                                            Offering Statement
on Form 1-A
                                                            Submitted on
November 12, 2021
                                                            File No. 024-11714

       Dear Mr. Hanchett:



              We have reviewed your offering statement and have the following
comments. In some of
       our comments, we may ask you to provide us with information so we may
better understand your
       disclosure.

              Please respond to this letter by amending your offering statement
and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response. After reviewing any amendment to your offering statement and
the information you
       provide in response to these comments, we may have additional comments.

       Offering Statement on Form 1-A Submitted on November 12, 2021

       General

   1.                                                   Pursuant to the
requirements of Part F/S(b)(3) through (b)(5) of Form 1-A, where an
                                                        offering statement is
expected to be qualified more than nine months after the most
                                                        recently completed
fiscal year end, an interim balance sheet and interim statements of loss
                                                        and comprehensive loss,
equity, and cash flows covering a period no earlier than six
                                                        months after the most
recently completed fiscal year end is to be provided. Specific
                                                        reference is made to
Part F/S(b)(3)(B) of Form 1-A. Please update your interim financial
                                                        statements in your next
amendment.

              We will consider qualifying your offering statement at your
request. If a participant in
       your offering is required to clear its compensation arrangements with
FINRA, please have
 Mark Hanchett
Atlis Motor Vehicles, Inc.
November 18, 2021
Page 2

FINRA advise us that it has no objections to the compensation arrangements
prior to
qualification.

        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. We also remind you that, following qualification of your
Form 1-A, Rule 257
of Regulation A requires you to file periodic and current reports, including a
Form 1-K which
will be due within 120 calendar days after the end of the fiscal year covered
by the report.

      Please contact Sherry Haywood, Staff Attorney at (202) 551-3345 or Jay
Ingram, Legal
Branch Chief at (202) 551-3397 with any questions.



FirstName LastNameMark Hanchett                            Sincerely,
Comapany NameAtlis Motor Vehicles, Inc.
                                                           Division of
Corporation Finance
November 18, 2021 Page 2                                   Office of
Manufacturing
FirstName LastName