# EDGAR Filing Document

**Accession Number:** 0001963439
**File Stem:** 0001213900-25-121014
**Filing Date:** 2025-12
**Character Count:** 2902
**Document Hash:** dbac7a2b2478dac9e13384a64a64fd3d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-121014.hdr.sgml**: 20260608

**ACCESSION NUMBER**: 0001213900-25-121014

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20251212

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Turbo Energy, S.A.
- **CENTRAL INDEX KEY:** 0001963439
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** U3
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** PLAZA AMERICA 2
- **STREET 2:** 4AB
- **CITY:** VALENCIA
- **NON US STATE TERRITORY:** SELECT STATE/PROVINCE
- **PROVINCE COUNTRY:** U3
- **ZIP:** 46004
- **BUSINESS PHONE:** 34 960 450 026

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** PLAZA AMERICA 2
- **STREET 2:** 4AB
- **CITY:** VALENCIA
- **NON US STATE TERRITORY:** SELECT STATE/PROVINCE
- **PROVINCE COUNTRY:** U3
- **ZIP:** 46004

**Turbo Energy, S.A.**

**Plaza de América 2, 4AB**

**Valencia, Spain 46004**

**December 12, 2025**

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

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **Turbo Energy, S.A.** |
|  | **Registration Statement on Form F-3** |
|  | **File No. 333-291470** |

---

Ladies and Gentlemen:

Pursuant to Rules 460 and 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "**Act**"), Turbo Energy, S.A. (the "**Company**") respectfully requests that the effective date of the registration statement referred to above (the "**Registration Statement**") be accelerated so that it will become effective at 4:00 p.m., Eastern Time, on Tuesday, December 16, 2025, or as soon thereafter as possible. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Satin and Lee Law P.C. by calling Elliot Lee, Esq. at (516) 421-6103. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Satin and Lee Law P.C., Attention: Elliot Lee, Esq., by facsimile to (516) 421-6105 or email at elee@satinandlee.com.

If you have any questions regarding this request, please contact Elliot Lee, Esq. of Satin and Lee Law P.C. at (516) 421-6103.

---

| | |
|:---|:---|
| Very Truly Yours, | Very Truly Yours, |
| By: | */s/ Mariano Soria* |
| Name: | Mariano Soria |
| Title: | Chief Executive Officer |

---

cc: Elliot Lee, Esq., Satin and Lee Law P.C.