# EDGAR Filing Document

**Accession Number:** 0001992243
**File Stem:** 0001213900-25-090733
**Filing Date:** 2025-9
**Character Count:** 3873
**Document Hash:** 73b0a6fa559b0ddfc745a4e987ffa718
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-090733.hdr.sgml**: 20260616

**ACCESSION NUMBER**: 0001213900-25-090733

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250923

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** T1 Energy Inc.
- **CENTRAL INDEX KEY:** 0001992243
- **STANDARD INDUSTRIAL CLASSIFICATION:** SEMICONDUCTORS & RELATED DEVICES [3674]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 933205861
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 1211 E 4TH ST.
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78702
- **BUSINESS PHONE:** 409-599-5706

**MAIL ADDRESS:**
- **STREET 1:** 1211 E 4TH ST.
- **CITY:** AUSTIN
- **STATE:** TX
- **ZIP:** 78702

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FREYR Battery, Inc. /DE/
- **DATE OF NAME CHANGE:** 20230901

![](image_001.jpg)

**T1 Energy Inc.**

**1211 E 4<sup>th</sup> Street**

**Austin, Texas 78702**

September 23, 2025

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

Erin Donahue

Jennifer Angelini

Division of Corporation Finance

Office of Manufacturing

U.S. Securities and Exchange Commission

100 F Street, NE<br> Washington, D.C. 20549

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| | |
|:---|:---|
| **RE:** | **T1 Energy Inc.**<br> **Amendment No. 3 to Registration Statement on Form S-3 Filed September 19, 2025**<br> **File No. 333-286455** |

---

Dear Sir or Madam:

This letter is submitted by T1 Energy Inc. (the "<u>Company</u>"), in response to the comments provided by the staff (the "<u>Staff</u>") of the Securities and Exchange Commission (the "<u>Commission</u>") in its comment letter dated September 22, 2025 (the "<u>Comment Letter</u>") with respect to Amendment No. 3 to the Registration Statement on Form S-3 (File No. 333-286455) filed with the Commission on September 19, 2025 ("<u>Amendment No. 3</u>"). Concurrently with the filing of this letter, the Company has filed Amendment No. 4 to the Registration Statement on Form S-3 ("<u>Amendment No. 4</u>" or the "<u>Amendment</u>") through EDGAR.

For your convenience the text of the Staff's comments in the Comment Letter is set forth in bold and italics below, followed immediately in each case by the Company's response. All references in this letter to page numbers and captions (other than those in the Staff's comments) correspond to the page numbers and captions in Amendment No. 4. Unless otherwise indicated, capitalized terms used herein have the meanings assigned to them in Amendment No. 4. The changes reflected in Amendment No. 4 include those made in response to the Staff's comments as well as other updates.

**<u>Exhibits</u>**

**1.** **Please update the opinion filed as Exhibit 5.1 to refer to the 24,411,764 shares underlying the convertible preferred stock.** 

In response to the Staff's comment, the Company has updated Exhibit 5.1 to the Amendment to refer to the 29,411,764 shares of Common Stock underlying the Convertible Preferred Stock.

**2.** **Please update Exhibit 107 to refer to the 75,289,725 shares currently being registered. Additionally update footnotes to the filing fee table as appropriate to reflect developments regarding note conversions.** 

In response to the Staff's comment, the Company has updated Exhibit 107 to the Amendment to refer to the 75,289,724 shares currently being registered.

T1 Energy \| www.t1energy.com

Please contact Denis Klimentchenko at +44 20 7519-7000 or via email at denis.klimentchenko@skadden.com should you require further information.

Sincerely,

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| |
|:---|
| /s/ Daniel Barcelo |
| Daniel Barcelo |

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*Chief Executive Officer and Chairman of the Board of Directors* 

*T1 Energy Inc.*

cc: Denis Klimentchenko, Danny Tricot and Maria Protopapa <br> *Skadden, Arps, Slate, Meagher & Flom (UK) LLP*

T1 Energy \| www.t1energy.com