Energy Vault Holdings, Inc.
4360 Park Terrace Drive
Suite 100
Westlake Village, California 91361
July 19, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Energy Vault Holdings, Inc.
Registration Statement on Form S-3
File No. 333-273089
To the addressees set forth above:
Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Energy Vault Holdings, Inc., respectfully requests that the effective date of the Registration Statement on Form S-3 referred to above be accelerated so that it will become effective at 4:00 P.M. Eastern Time on July 20, 2023, or as soon as practicable thereafter.
If you have any questions or require additional information, please contact Patrick H. Shannon, Esq. of Latham & Watkins LLP at (202) 637-1028, or in his absence, Samuel D. Rettew, Esq. of Latham & Watkins LLP at (737) 910-7342. Thank you for your assistance and cooperation in this matter.
| Very truly yours, | ||
| Energy Vault Holdings, Inc. | ||
| By: | /s/ Jan Kees van Gaalen | |
| Jan Kees van Gaalen | ||
| Chief Financial Officer | ||
cc: Patrick H. Shannon, Latham & Watkins LLP
Samuel D. Rettew, Latham & Watkins LLP
