July 25, 2023
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention: Gregory Herbers
| Re: | Wallbox N.V. |
Registration Statement on Form F-3
Filed July 19, 2023
Registration No. 333-273323
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on July 27, 2023, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Wallbox N.V. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Ryan J. Maierson of Latham & Watkins LLP, counsel to the Company, at (713) 546-7420, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
[Signature Page Follows]
| Sincerely yours, | ||
| Wallbox N.V. | ||
| By: | /s/ Enric Asunción Escorsa | |
| Enric Asunción Escorsa | ||
| Chief Executive Officer | ||
cc: Ryan J. Maierson
