October 8, 2024

John Kim
Chief Executive Officer
Volcon, Inc.
3121 Eagle Nest St., Suite 120
Round Rock, Texas 78665

       Re: Volcon, Inc.
           Preliminary Proxy Statement on Schedule 14A
           Filed September 27, 2024
           File No. 001-40867
Dear John Kim:

       We have reviewed your filing and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Preliminary Proxy Statement on Schedule 14A filed September 27, 2024
General

1.     We note that you have previously effected reverse stock splits on
October 13, 2023,
       February 2, 2024 and June 7, 2024. Please revise your disclosure in
Proposal 1 to
       discuss these prior reverse stock splits and provide an analysis of
whether the reverse
       stock splits achieved the intended and disclosed objectives or the
objectives disclosed
       in Volcon   s pending PRE14A. In the alternative, explain to us the
basis for Volcon's
       belief that this information need not be disclosed in the PRE14A filed
on September
       27, 2024.
        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 Thomas Jones at 202-551-3602 or Erin Purnell at
202-551-3454 with
any questions.
 October 8, 2024
Page 2



                             Sincerely,

                             Division of Corporation Finance
                             Office of Manufacturing
cc:   Cavas S. Pavri, Esq.