PHOENIX MOTOR, INC.
1500 Lakeview Loop
Anaheim, CA
December 16, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Phoenix Motor, Inc. |
| Registration Statement on Form S-1, originally filed December 12, 2022 | |
| File No. 333-268760 |
Ladies and Gentlemen:
Phoenix Motor, Inc. (the “Registrant”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:30 PM Eastern Time, on December 20, 2022 or as soon as practicable thereafter, unless the Registrant notifies you otherwise prior to such time. Please call David J. Levine of Loeb & Loeb LLP at (212) 407-4923 to provide notice of effectiveness.
| Very truly yours, | |
| PHOENIX MOTOR, INC. | |
| /s/ Chris Wang | |
| Chris Wang | |
| Chief Financial Officer |
| cc: | Lance Zhou, Phoenix Motor, Inc. |
| David J. Levine, Loeb & Loeb LLP |
