January 26, 2024
VIA EDGAR
U.S. Securities and Exchange Commission Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549-6010
Attention: Sarah Sidwell
| Re: | Nxu, Inc. Registration Statement on Form S-3 Filed on January 19, 2024 File No. 333-276613 |
Dear Ms. Sidwell,
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Nxu, Inc. (the “Company”) respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 9:00 a.m. Washington D.C. time on February 2, 2024, or as soon thereafter as practicable.
Please contact Michael Blankenship of Winston & Strawn LLP, counsel to the Company, at (713) 651-2678 to provide notice of the effectiveness of the Registration Statement, or if you have any other questions or concerns regarding this matter.
[Signature Page Follows]
| Very truly yours, | ||||
| NXU, INC. | ||||
| By: | /s/ Mark Hanchett | |||
| Name: | Mark Hanchett | |||
| Title: | Chief Executive Officer | |||
| cc: | Michael Blankenship, Esq., Winston & Strawn LLP |
