0001213900-23-077804.txt : 20231020 0001213900-23-077804.hdr.sgml : 20231020 20230919180158 ACCESSION NUMBER: 0001213900-23-077804 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230919 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Turbo Energy, S.A. CENTRAL INDEX KEY: 0001963439 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690] IRS NUMBER: 000000000 STATE OF INCORPORATION: U3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: STREET ISABEL LA CATOLICA, 8, DOOR 51 CITY: VALENCIA STATE: U3 ZIP: 46004 BUSINESS PHONE: 34 960 450 026 MAIL ADDRESS: STREET 1: STREET ISABEL LA CATOLICA, 8, DOOR 51 CITY: VALENCIA STATE: U3 ZIP: 46004 CORRESP 1 filename1.htm

TURBO ENERGY, S.A.

Street Isabel la Católica, 8, Door 51

Valencia, Spain 46004

September 19, 2023

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Re:

TURBO ENERGY, S.A.

Registration Statement on Form F-1

File No. 333- 273198 (the “Registration Statement”)

Ladies and Gentlemen:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 5:00 p.m. (Eastern Time) on September 21, 2023, or as soon thereafter as practicable.

Please contact Louis A. Bevilacqua, Esq. of Bevilacqua PLLC, U.S. counsel of the Company, at (202) 869-0888, ext. 100. to provide notice of effectiveness, or if you have any questions or concerns regarding the foregoing.

	Very truly yours, Turbo Energy, S.A.
	By:	/s/ Enrique Selva Bellvis
	Name:	Enrique Selva Bellvis
	Title:	Chief Executive Officer

cc: Louis A. Bevilacqua, Esq.