Polestar Automotive Holding UK PLC
Assar Gabrielssons Väg 9
405 31 Göteborg, Sweden
August 29, 2022
VIA EDGAR SUBMISSION
Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington, D.C. 20549
Attention: Evan Ewing, Asia Timmons-Pierce
| Re: | Polestar Automotive Holding UK PLC (the “Company”) |
Registration Statement on Form F-1 (the “Registration Statement”)
File No. 333-266101
Ladies and Gentlemen:
The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the effectiveness of the above-referenced Registration Statement such that the Registration Statement will become effective as of 4:00 P.M. Eastern Standard Time on Wednesday, August 31, 2022, or as soon thereafter as practicable.
Please contact Christian O. Nagler of Kirkland & Ellis LLP at (212) 446-4660 or by email at christian.nagler@kirkland.com with any questions regarding the foregoing and to confirm the effectiveness of the Registration Statement.
[Signature Page Follows]
| Very truly yours, | ||
| POLESTAR AUTOMOTIVE HOLDING UK PLC | ||
| By: |
/s/ Thomas Ingenlath | |
| Name: |
Thomas Ingenlath | |
| Title: |
Chief Executive Officer | |
VIA E-MAIL
| cc: | Christian O. Nagler |
Timothy Cruickshank
Alex Lloyd
Stuart Boyd
Kirkland & Ellis LLP
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