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                            July 6, 2023

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

                                                        Re: Nxu, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed June 21, 2023
                                                            File No. 333-272793

       Dear Mark Hanchett:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1

       Principal Products and Services, page 2

   1.                                                   We note your revised
disclosure that (i) you are in small-batch, pilot production of your
                                                        battery cells and (ii)
you plan to continue securing MOUs and LOIs for battery packs and
                                                        will work to expand
production output in order to capitalize on demand. Please quantify
                                                        your short-term
production capacity and quantify, at various funding levels, your planned
                                                        production capacity as
you ramp.
       Nxu pickup truck..., page 47

   2.                                                   We note your response
to comment 2. With a view toward disclosure, please provide an
                                                        update on the status of
your Amended Collaboration Agreement, dated July 28, 2022.
 Mark Hanchett
Nxu, Inc.
July 6, 2023
Page 2
Exhibits

3.       Please review your exhibit list to ensure the link for each exhibit is
correct.
General

4.       We note your response to comment 6 that the company intends to file a
Form 15 on June
         26, 2023, however, it does not appear the company has filed a Form 15.
Please advise.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Ernest Greene at 202-551-3733 or Kevin Woody at
202-551-3629 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Eranga Dias at 202-551-8107 or Evan Ewing at 202-551-5920 with any
other questions.



FirstName LastNameMark Hanchett                                  Sincerely,
Comapany NameNxu, Inc.
                                                                 Division of
Corporation Finance
July 6, 2023 Page 2                                              Office of
Manufacturing
FirstName LastName