# EDGAR Filing Document

**Accession Number:** 0001786471
**File Stem:** 0001641172-25-026022
**Filing Date:** 2025-8
**Character Count:** 2439
**Document Hash:** 8ead40b2f3d219ca3f16f32d107d01be
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-026022.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0001641172-25-026022

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250829

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Aptera Motors Corp
- **CENTRAL INDEX KEY:** 0001786471
- **STANDARD INDUSTRIAL CLASSIFICATION:** MOTOR VEHICLES & PASSENGER CAR BODIES [3711]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 834079594
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 5818 EL CAMINO REAL
- **CITY:** CARLSBAD
- **STATE:** CA
- **ZIP:** 92008
- **BUSINESS PHONE:** 858-371-3151

**MAIL ADDRESS:**
- **STREET 1:** 5818 EL CAMINO REAL
- **CITY:** CARLSBAD
- **STATE:** CA
- **ZIP:** 92008

August 29, 2025

Jenny O'Shanick

Jay Ingram

Office of Manufacturing

Division of Corporation Finance

Securities and Exchange Commission

Washington DC 20549

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| | |
|:---|:---|
| **Re:** | **Aptera Motors Corp.** |
|  | **Registration Statement on Form S-1** |
|  | **Filed August 27, 2025** |
|  | **File Number 333-289898** |

---

Dear Ms. O'Shanick and Mr. Ingram:

We acknowledge receipt of the comments in the letter dated August 28, 2025 from the staff of the Division of Corporate Finance (the "<u>Staff</u>") regarding the Registration Statement on Form S-1 of Aptera Motors Corp. (the "<u>Company</u>"), which we have set out below, together with our responses.

<u>Registration Statement on Form S-1</u>

<u>Exhibit 23.1</u>

<u>Consent of Independent Registered Public Accounting Firm, page II-3</u>

1. Please
 revise the reference to the auditor report to include the reverse stock split described in note 2 and 13 of the audited financial
 statements.

*The Company has filed an amended Exhibit 23.1 that contains a revised reference to the auditor report that includes the reverse stock split described in note 2 and 13 of the audited financial statements.*

Thank you again for the opportunity to respond to your questions to the Registration Statement of Aptera Motors Corp. If you have additional questions or comments, please contact me at <u>geoffrey@crowdchecklaw.com.</u>

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| |
|:---|
| Sincerely, |
| */s/ Geoffrey Ashburne* |
| Geoffrey Ashburne |
| Counsel |
| CrowdCheck Law LLP |

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cc: Chris Anthony, Co-Chief Executive Officer, Aptera Motors Corp.