TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 17, 2023 Adam Goldstein Chief Executive Officer and Director Archer Aviation Inc. 190 West Tasman Drive San Jose, California 95134 Re: Archer Aviation Inc. Registration Statement on Form S-3 Filed on August 15, 2023 File No. 333-273996 Dear Adam Goldstein: 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 Jenny O'Shanick at 202-551-8005 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Joshua Damm