ADS-TEC ENERGY PLC
10 Earlsfort Terrace
Dublin 2, D02 T380
Ireland
VIA EDGAR
November 26, 2021
U.S. Securities & Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington, D.C. 20549
Attn: Geoff Kruczek
Re: | ADS-TEC ENERGY PLC Amendment No. 1 to Registration Statement on Form F-4 Filed November 10, 2021 File No. 333-260312 |
Dear Mr. Kruczek:
ADS-TEC ENERGY PLC, a public limited company incorporated in Ireland (the “Company,” “we,” “our” or “us”), hereby transmits the Company’s response to the comment letter received from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) dated November 16, 2021, regarding the Amendment No. 1 to the Company’s Registration Statement on Form F-4 filed with the Commission on November 10, 2021 (the “Registration Statement”). For the Staff’s convenience, we have repeated below each of the Staff’s comments in bold, and have followed such comment with the Company’s response. Concurrently with the transmission of this letter, we are publicly filing Amendment No. 2 to the Company’s Registration Statement with the Commission through EDGAR.
Amendment No. 1 to Registration Statement on Form F-4 filed November 10, 2021
Exhibits
1. | Exhibits 99.2-99.6 refer to an incorrect form type. Please file revised exhibits that refer to Form F-4. |
The Company has revised Exhibits 99.2-99.6 to address the Staff’s comment.
We thank the Staff for its review of the foregoing and Registration Statement. If you have further comments, please feel free to contact to our counsel, Michael S. Lee, at michael.lee@reedsmith.com or by telephone at (212) 549-0358.
Sincerely, | |
/s/ Pieter Taselaar | |
Pieter Taselaar Director | |
ADS-TEC ENERGY PLC |
cc:
Ari Edelman, Michael S. Lee, Lynwood Reinhardt, Reed Smith LLP
Connor Manning, Arthur Cox LLP
Mark McElreath, Stuart C. Rogers, Edward Tanenbaum, Alston & Bird LLP