United States securities and exchange commission logo October 26, 2023 Mark Hanchett Chief Executive Officer Nxu, Inc. 1828 N Higley Rd., Suite 116 Mesa, Arizona 85205 Re: Nxu, Inc. Registration Statement on Form S-3 Filed October 17, 2023 File No. 333-275059 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 Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing