# EDGAR Filing Document

**Accession Number:** 0001823652
**File Stem:** 0001193125-23-010276
**Filing Date:** 2023-1
**Character Count:** 2220
**Document Hash:** 401471fa2aea758cf3997e1827da7f3b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-010276.hdr.sgml**: 20230217

**ACCESSION NUMBER**: 0001193125-23-010276

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230118

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Eve Holding, Inc.
- **CENTRAL INDEX KEY:** 0001823652
- **STANDARD INDUSTRIAL CLASSIFICATION:** AIRCRAFT [3721]
- **IRS NUMBER:** 852549808
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1400 GENERAL AVIATION DRIVE
- **CITY:** MELBOURNE
- **STATE:** FL
- **ZIP:** 32935
- **BUSINESS PHONE:** (321) 751-5050

**MAIL ADDRESS:**
- **STREET 1:** 1400 GENERAL AVIATION DRIVE
- **CITY:** MELBOURNE
- **STATE:** FL
- **ZIP:** 32935

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Zanite Acquisition Corp.
- **DATE OF NAME CHANGE:** 20200903

**EVE HOLDING, INC.** 

**1400 General Aviation Drive** 

**Melbourne, FL 32935** 

January 18, 2023

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attention: Evan Ewing

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Jay Ingram

Re: Eve Holding, Inc.

Registration Statement on Form S-1

<u>(File No. 333-265337)</u> 

Dear Mr. Ewing and Mr. Ingram:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Eve Holding, Inc. (the "<u>Company</u>") hereby requests that the effective date of the Registration Statement on Form S-1 (Registration No. 333-265337) (the "<u>Registration Statement</u>") be accelerated so that it will become effective no later than 4:00 p.m., Washington, D.C. time, on January 20, 2023, or as soon thereafter as practicable.

We request that we be notified of such effectiveness by a telephone call to Thomas Greenberg of Skadden, Arps, Slate, Meagher & Flom LLP at (212) 735-7886 and that such effectiveness also be confirmed in writing.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| EVE HOLDING, INC. | EVE HOLDING, INC. |
| By: | /S/ Gerard J. DeMuro |
|  | Name: Gerard J. DeMuro |
|  | Title: Co-Chief Executive Officer |

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