Company: FLYE
Filing Date: 2025-03-03
Form Type: CORRESP
Source: 0001213900-25-019409
Chunk: 0

Company: Fly-E Group, Inc.
Filing Date: 2025-03-03
Form: CORRESP
Chunk 0
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<div align='center'>FLY-E GROUP, INC.

136-40 39 thAvenue

Flushing, New York 11354</div>

VIA EDGAR

March 3, 2025

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

| Attention: | Heather Clark   
 Melissa Gilmore |

| Re: | Fly-E Group, Inc.                                         
 Form 10-K for the Fiscal Year Ended March 31, 2024        
 Form 10-Q for the Fiscal Quarter Ended September 30, 2024 |
|:----|:----------------------------------------------------------|
|     | File No. 001-42122                                        |

Ladies and Gentlemen:

Fly-E Group, Inc. (the “Company,”
“we,” “our” or “us”) hereby transmits our response to the comment letter received
from the staff (the “Staff”, “you” or “your”) of the U.S. Securities and Exchange
Commission (the “Commission”), dated February 14, 2025, regarding the form 10-K for the Fiscal Year Ended March 31,
2024 and Form 10-Q for the Fiscal Quarter Ended September 30, 2024.

For the Staff’s convenience,
we have repeated below the Staff’s comment in bold, and have followed each comment with the Company’s response.

Form 10-Q for the Fiscal Quarter Ended September 30, 2024

Management’s Discussion and Analysis of Financial Condition and Results of Operations Results of Operations for the Six Months Ended September 30, 2024 and 2023, page 38

| 1. | You disclose on page 39 that you had a decrease in units sold “mainly due to recent lithium-battery accidents involved E-Bikes and E-Scooters.”  However, you fail to state whether any of the accidents were attributable to Fly E-Bikes products or whether there were any other violations citing Fly E-Bikes. Please tell us your consideration of providing more robust disclosure concerning these events in accordance with Item 303(b)(2)(ii) of Regulations S-K so that investors are fully informed of the reasons for the decline in units sold and your sales. |

: We respectfully advise
the Staff that, the decrease in retail sales revenue is primarily due to recent lithium-battery incidents involving e-bikes and e-scooters.
A surge in lithium-battery