# EDGAR Filing Document

**Accession Number:** 0001855756
**File Stem:** 0001104659-23-019372
**Filing Date:** 2023-2
**Character Count:** 2692
**Document Hash:** 78fda087dee7d1ecab164fb175adc400
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-019372.hdr.sgml**: 20230316

**ACCESSION NUMBER**: 0001104659-23-019372

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230213

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Lilium N.V.
- **CENTRAL INDEX KEY:** 0001855756
- **STANDARD INDUSTRIAL CLASSIFICATION:** AIRCRAFT [3721]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** P7
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** CLAUDE DORNIER STR. 1
- **STREET 2:** BLDG. 335
- **CITY:** WESSLING
- **STATE:** 2M
- **ZIP:** 82234
- **BUSINESS PHONE:** 49 160 9704 6857

**MAIL ADDRESS:**
- **STREET 1:** CLAUDE DORNIER STR. 1
- **STREET 2:** BLDG. 335
- **CITY:** WESSLING
- **STATE:** 2M
- **ZIP:** 82234

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Lilium B.V.
- **DATE OF NAME CHANGE:** 20210408

**Lilium N.V.**

Claude Dornier Straße 1

Bldg. 335, 82234

Wessling, Germany

February 13, 2023

***VIA EDGAR***

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Lilium N.V.** |

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**Registration Statement on Form F-3 (File No. 333-269568)**

**Filed February 3, 2023**

**Request for Acceleration of Effective Date**

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "**Act**"), Lilium N.V. (the "**Company**") hereby respectfully requests that the effective date of the above-referenced Registration Statement on Form F-3 be accelerated so that the same will become effective on February 15, 2023 at 4:00 p.m., Eastern Time, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

The Company hereby authorizes Valerie Ford Jacob or Michael Levitt of Freshfields Bruckhaus Deringer US LLP, outside counsel to the Company, to orally modify or withdraw this request for acceleration.

The Company requests that it be notified of such effectiveness by a telephone call to Valerie Ford Jacob or Michael Levitt of Freshfields Bruckhaus Deringer US LLP at (212) 284-4926 or (212) 277-4004, respectively.

If you have any questions regarding this request, please contact Valerie Ford Jacob or Michael Levitt of Freshfields Bruckhaus Deringer US LLP at (212) 284-4926 or (212) 277-4004, respectively.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **LILIUM N.V.** | **LILIUM N.V.** |
| By: | /s/ Roger Franks |
|  | Roger Franks |
|  | Chief Legal Officer |

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