# EDGAR Filing Document

**Accession Number:** 0001722969
**File Stem:** 0000000000-23-000360
**Filing Date:** 2023-1
**Character Count:** 6224
**Document Hash:** ae60347f957ef88eb31061e60b0ab237
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000360.hdr.sgml**: 20230217

**ACCESSION NUMBER**: 0000000000-23-000360

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230113

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Atlis Motor Vehicles Inc
- **CENTRAL INDEX KEY:** 0001722969
- **STANDARD INDUSTRIAL CLASSIFICATION:** TRUCK & BUS BODIES [3713]
- **IRS NUMBER:** 814380534
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 7259 EAST POSADA AVE
- **CITY:** MESA
- **STATE:** AZ
- **ZIP:** 85212
- **BUSINESS PHONE:** 602-309-5425

**MAIL ADDRESS:**
- **STREET 1:** 1828 N HIGLEY RD
- **STREET 2:** SUITE 116
- **CITY:** MESA
- **STATE:** AZ
- **ZIP:** 95864

## Text-Extract

```

United States securities and exchange commission logo

                            January 13, 2023

       Mark Hanchett
       Chief Executive Officer
       Atlis Motor Vehicles Inc
       1828 N Higley Rd., Suite 116
       Mesa, Arizona 85205

                                                        Re: Atlis Motor
Vehicles Inc
                                                            Registration
Statement on Form S-1
                                                            Filed January 4,
2023
                                                            File No. 377-06412

       Dear Mark Hanchett:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1

       Summary Compensation Table, page 68

   1.                                                   Please update your
compensation disclosure to reflect the fiscal year ended December 31,
                                                        2022.
       Exhibits

   2.                                                   We note your Form 8-K
filed January 6, 2023. Please include the Form of Amendment
                                                        No. 1 to Securities
Purchase Agreement and Form of Amendment No. 1 to Registration
                                                        Rights Agreement as
exhibits to the registration statement.

              We remind you that the company and its management are responsible
for the accuracy
       and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of
 Mark Hanchett
Atlis Motor Vehicles Inc
January 13, 2023
Page 2

action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Ernest Greene at 202-551-3733 or Kevin Woody at
202-551-3629 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Evan Ewing at 202-551-5920 or Jay Ingram at 202-551-3397 with any other
questions.

FirstName LastNameMark Hanchett                            Sincerely,
Comapany NameAtlis Motor Vehicles Inc
                                                           Division of
Corporation Finance
January 13, 2023 Page 2                                    Office of
Manufacturing
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

January 13, 2023

Mark Hanchett  
Chief Executive Officer  
Atlis Motor Vehicles Inc  
1828 N Higley Rd., Suite 116  
Mesa, Arizona 85205

# **Re: Atlis Motor Vehicles Inc  
Registration Statement on Form S-1  
Filed January 4, 2023  
File No. 377-06412**

Dear Mark Hanchett:

We have reviewed your registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments.

# Registration Statement on Form S-1

# Summary Compensation Table, page 68

1. Please update your compensation disclosure to reflect the fiscal year ended December 31, 2022.

# Exhibits

2. We note your Form 8-K filed January 6, 2023. Please include the Form of Amendment No. 1 to Securities Purchase Agreement and Form of Amendment No. 1 to Registration Rights Agreement as exhibits to the registration statement.

We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of

Mark Hanchett
Atlis Motor Vehicles Inc
January 13, 2023
Page 2

action by the staff.

Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.

You may contact Ernest Greene at 202-551-3733 or Kevin Woody at 202-551-3629 if you have questions regarding comments on the financial statements and related matters. Please contact Evan Ewing at 202-551-5920 or Jay Ingram at 202-551-3397 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing