CORRESP 1 filename1.htm
Richard Brand
Via E-Mail
T: +1 212 504 5757
 
richard.brand@cwt.com
 
   
   
United States Securities and Exchange Commission
 
Division of Corporation Finance
 
100 F Street, N.E.
 
Washington, D.C. 20549
 
Attn: Jeffrey Gabor
 

September 8, 2023

Re:
Enphys Acquisition Corp.
 
Preliminary Proxy Statement on Schedule 14A
 
Filed August 24, 2023
 
CIK No. 1850502

Dear Mr. Gabor:

On behalf of our client, Enphys Acquisition Corp. (the “Company”), we submit to the staff of the Division of Corporation Finance of the Commission (the “Staff”) this letter setting forth the Company’s response to the oral comment received on August 31, 2023 (the “Oral Comment”) regarding the Company’s Preliminary Proxy Statement on Schedule 14A filed on August 24, 2023 (the “Proxy”). In response to the Oral Comment, the Company will make changes to the Proxy to be included in the Revised Proxy Statement on Schedule 14A as reflected in the marked pages set forth in Exhibit A hereto.

Please do not hesitate to contact Richard Brand at (212) 504-5757 or Erica Hogan at (212) 504-6645, of Cadwalader, Wickersham & Taft LLP with any questions or comments regarding this letter.

 
Sincerely
   
 
/s/ Richard Brand
 
Richard Brand


Exhibit A





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