LiveWire Group, Inc.
3700 West Juneau Avenue
Milwaukee, WI 53208
December 14, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Attention: Patrick Fullem and Jennifer Angelini
| Re: | LiveWire Group, Inc. |
Registration Statement on Form S-1 (As Amended) |
File No. 333-268003 |
To the addressees set forth above:
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 acceleration of the effective date of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) of LiveWire Group, Inc. (the “Company”). We respectfully request that the Registration Statement become effective as of 4:00 p.m. Eastern Time on December 16, 2022, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Ryan Maierson at (713) 546-7420 or, in his absence, Shawn Quinn at (212) 906-4685.
Thank you for your assistance in this matter.
| Very truly yours, | ||
| LIVEWIRE GROUP, INC. | ||
| By: | /s/ Amanda Parker | |
| Amanda Parker | ||
| Chief Legal Officer | ||
| cc: | Jochen Zeitz, LiveWire Group, Inc. |
Ryan Maierson, Latham & Watkins LLP |
Jason Morelli, Latham & Watkins LLP |
