TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 9, 2023 Claire McDonough Chief Financial Officer Rivian Automotive, Inc. 14600 Myford Road Irvine, California 92606 Re: Rivian Automotive, Inc. Form 10-K For the Fiscal Year Ended December 31, 2022 Filed February 28, 2023 File No. 001-41042 Dear Claire McDonough: 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