Mr. Justin Dobbie, Legal Branch Chief
Office of Transportation and Leisure
United States Securities and Exchange Commission
Mail Stop 3561
Washington, D.C.20549
September 18, 2017
| Re: | Arcimoto, Inc. |
Offering Statement on Form 1-A
Post-qualification Amendment No. 1
Filed September 14, 2017
File No. 024-10710
Dear Mr. Dobbie:
We acknowledge receipt of comments in your letter of September 15, 2017, which we have set out below, together with our responses.
General
| 1. | Refer to the third paragraph on page F-3. The audit report of DBB McKennon states that its audit was conducted “in accordance with auditing standards generally accepted in the United States. . . .” Form 8-A may be used for concurrent Exchange Act registration to the extent that the audited financial statements are audited in accordance with the standards of the PCAOB. Please have the independent auditor revise its report accordingly. Refer to General Instruction A.(a) to Form 8-A. |
The audit report of dbbmckennonhas been updated to reflect that the audit has been conducted in accordance with the standards of the Public Company Accounting Oversight Board.
Thank you again for the opportunity to respond to your questions to the Offering Statement of Arcimoto, Inc. If you have additional questions or comments, please contact me at Andrew.stephenson@khlklaw.com.
Sincerely,
/s/ Andrew Stephenson
Andrew Stephenson
KHLK LLP
cc: Mark Frohnmayer
Arcimoto Inc.