Phoenix Motor Inc.
1500 Lakeview Loop
Anaheim, CA 92807
VIA EDGAR
December 11, 2023
U.S. Securities & Exchange Commission
Office of Manufacturing
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attn: Sarah Sidwell
| Re: | Phoenix Motor Inc. | |
| Registration Statement on Form S-1 | ||
| Filed November 27, 2023 | ||
| File No. 333-275758 |
Dear Ms. Sidwell,
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Phoenix Motor Inc.. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 5:00 p.m., Eastern Time, on December 13, 2023, or as soon as thereafter practicable.
| Very truly yours, | |
| /s/ Chris Wang | |
|
Chris Wang Chief Financial Officer |
| cc: | Loeb & Loeb LLP |