TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 14, 2022 Laurin Hahn Chief Executive Officer Sono Group N.V. Waldmeisterstra e 76 80935 Munich Germany Re: Sono Group N.V. Registration Statement on Form F-3 Filed December 8, 2022 File No. 333-268709 Dear Laurin Hahn: 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: Clemens Rechberger