# EDGAR Filing Document

**Accession Number:** 0001425287
**File Stem:** 0001213900-25-094047
**Filing Date:** 2025-9
**Character Count:** 3329
**Document Hash:** 1c18389a7b9fd5924833553b0a3dfc7e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-094047.hdr.sgml**: 20260219

**ACCESSION NUMBER**: 0001213900-25-094047

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250930

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Workhorse Group Inc.
- **CENTRAL INDEX KEY:** 0001425287
- **STANDARD INDUSTRIAL CLASSIFICATION:** MOTOR VEHICLES & PASSENGER CAR BODIES [3711]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 261394771
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 48443 ALPHA DRIVE #190
- **CITY:** WIXOM
- **STATE:** MI
- **ZIP:** 48393
- **BUSINESS PHONE:** 513-360-4704

**MAIL ADDRESS:**
- **STREET 1:** 48443 ALPHA DRIVE #190
- **CITY:** WIXOM
- **STATE:** MI
- **ZIP:** 48393

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AMP Holding Inc.
- **DATE OF NAME CHANGE:** 20100525

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Title Starts Online, Inc.
- **DATE OF NAME CHANGE:** 20080128

![](image_001.jpg)

September 30, 2025

 ****

***VIA EDGAR***

United States Securities and Exchange Commission<br> Division of Corporate Finance

Office of Manufacturing<br> 100 F Street, N.E.

Washington, D.C. 20549-6010

Attention: Thomas Jones <br> Erin Purnell

---

| | |
|:---|:---|
| **Re:** | **Workhorse Group Inc.** |

---

**Preliminary Proxy Statement on Schedule 14A (the "Proxy Statement")**

**Filed September 22, 2025**

**File No. 001-37673**

Ladies and Gentlemen:

Workhorse Group Inc. respectfully submits the following response to the letter dated September 30, 2025 from the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") with respect to the Proxy Statement. For convenience, the Staff's comment is repeated below, followed by the Company's response. References to the "Company, "we," "us," and "our" refer to Workhorse Group Inc., a Nevada corporation.

 **

***Preliminary Proxy Statement on Schedule 14A filed September 22, 2025***

 

***Who will be the controlling stockholder of the Combined Company?, page 5.***

&nbsp;&nbsp;&nbsp;&nbsp;**1.** **Please disclose the name of the controlling stockholder that will initially own approximately 62.5% of Workhorse. Also, revise the last paragraph on page 54 to disclose the name of the controlling stockholder. In addition, revise the Certain Relationships and Related Party Transactions section beginning on page 190 to disclose the name of the controlling stockholder.** 

 

*Response*: We have revised the Proxy Statement, including in the last paragraph on page 54 and the Certain Relationships and Related Party Transactions section on page 190 to disclose that Motiv GM Holdings II LLC, an entity controlled by Gary Magness, will be the controlling stockholder that will initially own approximately 62.5% of the Company.

\* \* \*

**September 30, 2025**

**Page 2**

We hope the foregoing answers are responsive to your comments. Please do not hesitate to contact me by telephone at (888) 646-5205 with any questions or comments regarding this correspondence.

---

| |
|:---|
| Very truly yours, |
| /s/ Richard Dauch |
| Richard Dauch |
| Chief Executive Officer |

---

cc: (via email) <br> Arthur McMahon, III, Taft Stettinius & Hollister LLP