0001104659-23-090480.txt : 20230913 0001104659-23-090480.hdr.sgml : 20230913 20230811161303 ACCESSION NUMBER: 0001104659-23-090480 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230811 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Canoo Inc. CENTRAL INDEX KEY: 0001750153 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 831476189 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 19951 MARINER AVENUE CITY: TORRANCE STATE: CA ZIP: 90503 BUSINESS PHONE: (424) 271-2144 MAIL ADDRESS: STREET 1: 19951 MARINER AVENUE CITY: TORRANCE STATE: CA ZIP: 90503 FORMER COMPANY: FORMER CONFORMED NAME: Hennessy Capital Acquisition Corp IV DATE OF NAME CHANGE: 20180814 CORRESP 1 filename1.htm

Canoo Inc.

19951 Mariner Avenue

Torrance, California 90503

August 11, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attention: Patrick Fullem

Re: Canoo Inc.

Registration Statement on Form S-3

Filed August 4, 2023

File No. 333-273730

Ladies and Gentlemen:

Canoo Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-273730) (the “Registration Statement”), filed by the Company with the Securities and Exchange Commission on August 4, 2023, to 4:00 p.m., Eastern Time, on Tuesday, August 15, 2023, or as soon thereafter as practicable.

Please contact Kevin Frank of Kirkland & Ellis LLP, special counsel to the Company, at (312) 862-3373 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

	Sincerely,

	/s/ Hector Ruiz
	Hector Ruiz
	General Counsel and Corporate Secretary