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United States securities and exchange commission logo
February 7, 2023
Mark Hanchett
Chief Executive Officer
Atlis Motor Vehicles Inc.
1828 N Higley Rd., Suite 116
Mesa, Arizona 85205
Re: Atlis Motor
Vehicles Inc.
Registration
Statement on Form S-1
Filed February 1,
2023
File No. 333-269492
Dear Mark Hanchett:
This is to advise you that we have not reviewed and will not
review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.
Please contact Gregory
Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: James R. Brown