Volcon, Inc.

2590 Oakmont Drive, Suite 520

Round Rock, TX 78665

 

 

October 1, 2021

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

 

Re:Volcon, Inc.
  Registration Statement on Form S-1
  Registration No. 333-259468

 

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Volcon, Inc., a Delaware corporation (the “Company”), hereby respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 P.M. (Eastern Time) on October 5, 2021, or as soon thereafter as possible on such date.

 

 

  Very truly yours,
   
  Volcon, Inc.
   
  By: /s/ Greg Endo                               
  Name: Greg Endo
  Title: Chief Financial Officer