1 Tesla Road, Austin, TX 78725 P 650 681 5100 F 650 681 5101

October 2, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549-7010

Attention: Kevin Stertzel; Hugh West

Re: Tesla, Inc.

Form 10-K for Fiscal Year Ended December 31, 2022

Filed January 31, 2023

File No. 001-34756

Dear Messrs. Stertzel and West:

On behalf of Tesla, Inc. (“Tesla” “us,” “we” or “our”), we acknowledge receipt of the letter dated September 26, 2023 (the “Comment Letter”) from the staff (the “Staff”) of the Securities and Exchange relating to the above-referenced filing.

We are working to respond to the Comment Letter. However, we will require additional time to consider and respond fully to the Staff’s comments. Accordingly, we respectfully request an extension of 12 business days to respond to the Comment Letter such that we would respond by October 27, 2023.

We are grateful for the Staff’s accommodation in this matter. Please do not hesitate to call me at 512-516-8177 with any questions you may have.

Sincerely,

/s/ Derek Windham

Derek Windham

Senior Director and Deputy General Counsel

cc: Vaibhav Taneja, Chief Financial Officer