CORRESP 1 filename1.htm

 

PHOENIX MOTOR, INC. 

1500 Lakeview Loop 

Anaheim, CA

 

December 16, 2022

 

VIA EDGAR

 

Securities and Exchange Commission 

Division of Corporate Finance 

Office of Manufacturing 

100 F Street, N.E.

 

Washington, D.C. 20549

 

   
Re: Phoenix Motor, Inc.
  Registration Statement on Form S-1, originally filed December 12, 2022
  File No. 333-268760

 

Ladies and Gentlemen:

 

Phoenix Motor, Inc. (the “Registrant”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:30 PM Eastern Time, on December 20, 2022 or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time. Please call David J. Levine of Loeb & Loeb LLP at (212) 407-4923 to provide notice of effectiveness.

 

  Very truly yours,
   
  PHOENIX MOTOR, INC.
   
  /s/ Chris Wang
  Chris Wang
  Chief Financial Officer

 

cc: Lance Zhou, Phoenix Motor, Inc.
  David J. Levine, Loeb & Loeb LLP