United States securities and exchange commission logo January 25, 2024 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 on January 19, 2024 File No. 333-276613 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 Sarah Sidwell at 202-551-4733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Mike Blankenship