United States securities and exchange commission logo
August 5, 2021
Peter Rawlinson
Chief Executive Officer
Lucid Group, Inc.
7373 Gateway Blvd.
Newark, CA 94560
Re: Lucid Group, Inc.
Registration
Statement on Form S-1
Filed August 2,
2021
File No. 333-258348
Dear Mr. Rawlinson:
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 Eiko
Yaoita Pyles at 202-551-3587 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Emily Roberts