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                          February 7, 2023

       Mark Hanchett
       Chief Executive Officer
       Atlis Motor Vehicles Inc.
       1828 N Higley Rd., Suite 116
       Mesa, Arizona 85205

                                                        Re: Atlis Motor
Vehicles Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed February 1,
2023
                                                            File No. 333-269492

       Dear Mark Hanchett:

              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:                                              James R. Brown