United States securities and exchange commission logo
May 6, 2024
Gagan Dhingra
Interim Chief Financial Officer
Lucid Group, Inc.
7373 Gateway Boulevard
Newark, CA 94560
Re: Lucid Group, Inc.
Form 10-K for the
Fiscal Year Ended December 31, 2023
Filed February 27,
2024
File No. 001-39408
Dear Gagan Dhingra:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing