United States securities and exchange commission logo
May 12, 2023
Peter Rawlinson
Chief Executive Officer
Lucid Group, Inc.
7373 Gateway Blvd.
Newark, CA 94560
Re: Lucid Group, Inc.
Registration
Statement on Form S-3
Filed May 8, 2023
File No. 333-271722
Dear Peter 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 Erin
Donahue at 202-551-6063 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Emily Roberts