19951 Mariner Avenue
Torrance, California 90503
May 16, 2022
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Alex King
|Registration Statement on Form S-3|
|Filed May 10, 2022|
|File No. 333-264842|
Ladies and Gentlemen:
Canoo Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (the “Registration Statement”), File No. 333-264842 to 4:00 p.m., Eastern Time, on Wednesday, May 18, 2022, or as soon thereafter as practicable.
Please contact Kevin Frank of Kirkland & Ellis LLP, special counsel to the Company, at (312) 862-3373 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
|/s/ Hector Ruiz|
|General Counsel and Corporate Secretary|