September 10, 2024

Enric Escorsa
Chief Executive Officer
Wallbox N.V.
Carrer del Foc, 68
Barcelona, Spain 08038

       Re: Wallbox N.V.
           Registration Statement on Form F-3
           Filed September 5, 2024
           File No. 333-281952
Dear Enric Escorsa:

       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 Eranga Dias at 202-551-8107 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing