TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo April 26, 2022 James Coffey Chief Operating Officer and General Counsel Advent Technologies Holdings, Inc. 200 Clarendon Street Boston, MA 02116 Re: Advent Technologies Holdings, Inc. Registration Statement on Form S-1 Filed April 21, 2022 File No. 333-264421 Dear Mr. Coffey: 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: Katherine Blair