United States securities and exchange commission logo

                         August 25, 2021

       Hai Aviv
       Chief Financial Officer
       REE Automotive Ltd.
       18 Shenkar Street
       Herzliya, Israel

                                                        Re: REE Automotive Ltd.
Statement on Form F-1
                                                            Filed on August 20,
                                                            File No. 333-258963

       Dear Mr. Aviv:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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
action by the staff.

                                                        Please contact Anne
McConnell at 202-551-3709 with any questions.


                         Division of Corporation Finance

                         Office of Manufacturing