August 6, 2021
VIA EDGAR
Thomas Jones
Erin Purnell
Office of Manufacturing
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-3720
| Re: | FREYR Battery |
Registration Statement on Form S-1
File No. 333-258607
Acceleration Request
Requested Date: August 10, 2021
Requested Time: 4:00 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, FREYR Battery (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-l (File No. 333-258607) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling Amanda R. Pollard at (206) 883-2625.
| Sincerely, | |
| FREYR BATTERY | |
| /s/ Steffen Føreid | |
| Steffen Føreid | |
| Chief Financial Officer |
| cc: | Tom Einar Jensen |
Are Brautaset
FREYR Battery
Mark C. Solakian
Mark B. Baudler
Wilson Sonsini Goodrich & Rosati, P.C.
