Canoo Inc.

19951 Mariner Avenue

Torrance, California 90503

 

July 3, 2024

 

VIA EDGAR

 

Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

 

Attention: Erin Donahue

 

Re: Canoo Inc.  
  Registration Statement on Form S-3  
  Filed June 21, 2024  
  File No. 333-280395  

 

Ladies and Gentlemen:

 

Canoo Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-280395) (the “Registration Statement”), filed by the Company with the Securities and Exchange Commission on June 21, 2024, to 4:00 p.m., Eastern Time, on Monday, July 8, 2024, 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.

 

  Sincerely,
   
  /s/ Hector Ruiz
  Hector Ruiz
  General Counsel and Corporate Secretary