TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 13, 2022 Salvatore Palella Chief Executive Officer Helbiz, Inc. 32 Old Slip New York, NY 10005 Re: Helbiz, Inc. Registration Statement on Form S-3 Filed October 7, 2022 File No. 333-267783 Dear Salvatore Palella: 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 Kate Beukenkamp at 202-551-3861 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Tim Dockery