United States securities and exchange commission logo September 7, 2022 Tom Einar Jensen Chief Executive Officer FREYR Battery 22-24, Boulevard Royal, L-2449 Luxembourg Grand Duchy of Luxembourg Re: FREYR Battery Registration Statement on Form S-3 Filed September 1, 2022 File No. 333-267235 Dear Mr. Jensen: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Danny Tricot