REE Automotive Ltd.

10 Aharon Maskin Street

Tel-Aviv, Israel


June 29, 2021




U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549


Attn:Sergio Chinos and Perry Hindin


Re:REE Automotive Ltd.

Registration Statement on Form F-4

Filed March 10, 2021, as amended

File No. 333-254070


Dear Messrs. Chinos and Hindon:


Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, REE Automotive Ltd. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Washington D.C. time on July 1, 2021, or as soon thereafter as practicable.


Please call Colin Diamond of White & Case LLP at (212) 819-8754 to provide notice of the effectiveness of the Registration Statement.


[Signature Page Follows]




  Very truly yours,
  REE Automotive Ltd.
  By:  /s/ Daniel Barel



Daniel Barel
Chief Executive Officer


cc:Hai Aviv, REE Automotive Ltd.

Angelique Strong-Marks, REE Automotive Ltd.

Colin Diamond, White & Case LLP

Maia Gez, White & Case LLP