CORRESP 1 filename1.htm

ADS-TEC ENERGY PLC

10 Earlsfort Terrace

Dublin 2, D02 T380, Ireland

 

January 31, 2022

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attn: Gregory Herbers

 

  Re: ADS-TEC ENERGY PLC
    Registration Statement on Form F-1
    File No. 333-262281

 

Dear Mr. Herbers:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, ADS-TEC ENERGY PLC, a public limited company incorporated in Ireland, hereby respectfully requests that the effective date of the above-captioned registration statement on Form F-1 (the “Registration Statement”) be accelerated so that the Registration Statement will become effective at 4:00 p.m., Eastern Time, on February 2, 2022, or as soon as practicable thereafter.

 

Please contact Michael S. Lee (michael.lee@reedsmith.com / telephone: (212) 549-0358) of Reed Smith LLP with any questions and please notify when this request for acceleration has been granted.

 

[Signature Page Follows]

 

 

 

 

 

  Sincerely,
   
  By: /s/ Robert Vogt
  Name: Robert Vogt
  Title: Principal Financial and Accounting Officer

 

cc: Michael S. Lee, Lynwood Reinhardt, Reed Smith LLP
   

Connor Manning, Arthur Cox LLP

Mark McElreath, Stuart C. Rogers, Edward Tanenbaum, Alston & Bird LLP

 

[Signature Page to Acceleration Request]