REE Automotive Ltd.

10 Aharon Maskin Street

Tel-Aviv, Israel

August 26, 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-1
  Filed August 20, 2021, as amended
  File No. 333-258963


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 August 30, 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.


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





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