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                              July 16, 2021

       Andrew Leisner
       Chief Executive Officer
       Volcon, Inc.
       2590 Oakmont Drive, Suite 520
       Round Rock, TX 78665

                                                        Re: Volcon, Inc.
                                                            Draft Registration
Statement on Form S-1
                                                            Filed June 21, 2021
                                                            CIK 0001829794

       Dear Mr. Leisner:

              We have reviewed your draft registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

             After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Draft Registration Statement on Form S-1

       Cover Page

   1.                                                   Please list the
underwriter warrants on the cover page, including the number of shares of
                                                        common stock issuable
upon exercise of the warrants.
       Prospectus Summary
       Overview, page 1

   2.                                                   We note that you expect
to begin delivering initial vehicles in the third quarter of 2021,
                                                        and that you have
received fully refundable orders. Please provide an estimate of the
                                                        number of vehicles you
expect to deliver by the end of the third quarter and when you
                                                        expect to be able to
fulfill all pending orders.
 Andrew Leisner
Volcon, Inc.
July 16, 2021
Page 2
Our Products, page 2

3.       Please revise to state clearly that your products are not legal for
on-road use, and explain
         why. Please tell us what consideration you have given to adding
disclosure in risk factors
         that discusses the distinction between on-road and off-road vehicles
and addresses any
         risks to the company for potential misuse.
Risk Factors
We may experience delays or other complications..., page 7

4.       Please revise your disclosure to specifically address the prospective
nature of the Stag and
         the Beast.
Use of Proceeds, page 16

5.       Please provide the approximate amount of proceeds to be used for each
of the items listed
         in the first paragraph on page 17. Refer to Item 504 of Regulation
S-K.
Management, page 29

6.       Please revise to provide the business experience of Christian Okonsky
during the past five
         years. Refer to Item 401(e) of Regulation S-K.
Certain Relationships and Related Party Transactions, page 37

7.       Please expand your disclosure relating to the consulting agreements
with Pink Possum and
         Highbridge. Please provide the related person's interest and the
approximate dollar value
         of the amount involved in each transaction. Refer to Item 404(d) of
Regulation S-K. In
         addition, please add a discussion in risk factors that addresses the
implications of a
         Fundamental Transaction, as defined on page 34.
8.       Please confirm that each of the leases discussed in this section will
be filed as exhibits to
         the registration statement.
Report of Independent Registered Public Accounting Firm, page F-1
FirstName LastNameAndrew Leisner
9.     We note that the audit report indicates that there is substantial doubt
about your ability to
Comapany    NameVolcon,
       continue as a goingInc.
                           concern. Please add a discussion in risk factors
that addresses this
July 16,determination.
         2021 Page 2
FirstName LastName
 Andrew Leisner
FirstName
Volcon, Inc.LastNameAndrew Leisner
Comapany
July       NameVolcon, Inc.
     16, 2021
July 16,
Page  3 2021 Page 3
FirstName LastName
General

10.      Please provide us supplemental copies of all written communications as
defined in Rule
         405 under the Securities Act that you or anyone authorized to do so on
your behalf have
         presented or expect to present to potential investors in reliance on
Section 5(d) of the
         Securities Act, whether or not you retained or intend to retain copies
of those
         communications. Please contact the legal staff associated with the
review of this filing to
         discuss how to submit the materials, if any, to us for our review.
       You may contact Effie Simpson at 202-551-3346 or Jean Yu at 202-551-3305
if you have
questions regarding comments on the financial statements and related matters.
Please contact
Erin Purnell at 202-551-3454 or Jay Ingram at 202-551-3397 with any other
questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of
Manufacturing