United States securities and exchange commission logo October 5, 2023 Mark Hanchett Chief Executive Officer Nxu, Inc. 1828 N Higley Rd., Suite 116 Mesa, Arizona 85205 Re: Nxu, Inc. Draft Registration Statement on Form S-1 Submitted September 29, 2023 CIK 1722969 Dear Mark Hanchett: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. 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 Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Michael J. Blankenship