2590 Oakmont Drive, Suite 520

Round Rock, Texas 78665


January 26, 2022




U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

Attention: Gregory Herbers


Re:Volcon, Inc.
  Registration Statement on Form S-1
  Registration No. 333-262343



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 9:00 A.M. (Eastern Time) on January 28, 2022, 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