# EDGAR Filing Document

**Accession Number:** 0001819142
**File Stem:** 0001819142-26-000035
**Filing Date:** 2026-5
**Character Count:** 2058
**Document Hash:** c3dff943af1297d2d98b6cde73ac6b89
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001819142-26-000035.hdr.sgml**: 20260603

**ACCESSION NUMBER**: 0001819142-26-000035

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260501

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SES AI Corp
- **CENTRAL INDEX KEY:** 0001819142
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 35 CABOT RD.
- **CITY:** WOBURN
- **STATE:** MA
- **ZIP:** 01801
- **BUSINESS PHONE:** 339-298-8750

**MAIL ADDRESS:**
- **STREET 1:** 35 CABOT RD.
- **CITY:** WOBURN
- **STATE:** MA
- **ZIP:** 01801

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Ivanhoe Capital Acquisition Corp.
- **DATE OF NAME CHANGE:** 20200723

**SES AI Corporation**

35 Cabot Road

Woburn, MA 01801

May 1, 2026

**VIA EDGAR**

U.S. Securities and Exchange Commission<br>Division of Corporation Finance<br>100 F Street, N.E.<br>Washington, D.C. 20549<br>Attention: Sarah Sidwell

**Re: SES AI Corporation (CIK No. 0001819142)**

**Registration Statement on Form S-3 (File No. 333-295320)**

Ladies and Gentlemen:

Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, SES AI Corporation respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective by 9:00 a.m. Eastern Standard Time on May 5, 2026, or as soon thereafter as practicable.

Should you have any questions regarding this letter, please do not hesitate to contact Scott Levi at (212) 819-8320 of White & Case LLP, counsel to the Company.

[*Signature Page Follows*]

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| SES AI CORPORATION | SES AI CORPORATION |
| By: | /s/ Kyle Pilkington  |
| Name:  | Kyle Pilkington  |
| Title: | Chief Legal Officer |

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