Canoo Inc.

19951 Mariner Avenue

Torrance, California 90503


May 27, 2022




Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549


Attention: Gregory Herbers


  Re: Canoo Inc.
    Registration Statement on Form S-3
    Filed May 20, 2022
    File No. 333-265123


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. 333-265123 to 4:00 p.m., Eastern Time, on Wednesday, June 1, 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
  Hector Ruiz
  General Counsel and Corporate Secretary