TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 6, 2024 Gagan Dhingra Interim Chief Financial Officer Lucid Group, Inc. 7373 Gateway Boulevard Newark, CA 94560 Re: Lucid Group, Inc. Form 10-K for the Fiscal Year Ended December 31, 2023 Filed February 27, 2024 File No. 001-39408 Dear Gagan Dhingra: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Manufacturing