TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 5, 2021 Peter Rawlinson Chief Executive Officer Lucid Group, Inc. 7373 Gateway Blvd. Newark, CA 94560 Re: Lucid Group, Inc. Registration Statement on Form S-1 Filed August 2, 2021 File No. 333-258348 Dear Mr. Rawlinson: 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 Eiko Yaoita Pyles at 202-551-3587 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Emily Roberts