0001213900-21-040319.txt : 20210903 0001213900-21-040319.hdr.sgml : 20210903 20210804163215 ACCESSION NUMBER: 0001213900-21-040319 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210804 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Electric Last Mile Solutions, Inc. CENTRAL INDEX KEY: 0001784168 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLES & PASSENGER CAR BODIES [3711] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1055 W. SQUARE LAKE ROAD CITY: TROY STATE: MI ZIP: 48098 BUSINESS PHONE: 888-825-9111 MAIL ADDRESS: STREET 1: 1055 W. SQUARE LAKE ROAD CITY: TROY STATE: MI ZIP: 48098 FORMER COMPANY: FORMER CONFORMED NAME: Forum Merger III Corp DATE OF NAME CHANGE: 20190731 CORRESP 1 filename1.htm

Electric Last Mile Solutions, Inc.

1055 W. Square Lake Road

Troy, Michigan 48098

August 4, 2021

VIA EDGAR Correspondence

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F. Street, N.E.

Washington, D.C. 20549

Re:	Acceleration of Effective Date
	Electric Last Mile Solutions, Inc.
	Registration Statement on Form S-1 (File No. 333-258146)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Electric Last Mile Solutions, Inc. (the “Registrant”), hereby requests that the effective date of the above-referenced Registration Statement (the “Registration Statement”), be accelerated so that the Registration Statement becomes effective under the Securities Act by 4:30 p.m., Eastern Time, on August 6, 2021, or as soon thereafter as practicable.

The Registrant respectfully requests that you notify Mr. Paul Broude of Foley & Lardner LLP of such effectiveness by a telephone call to (617) 342-4027.

	Very truly yours,

	Electric Last Mile Solutions, Inc.

	By:	/s/ James Taylor
		James Taylor
		Chief Executive Officer