January 10, 2025

Mark Hanchett
Chief Executive Officer
Nxu, Inc.
1828 N Higley Rd., Suite 116
Mesa, AZ 85205

       Re: Nxu, Inc.
           Registration Statement on Form S-1
           Filed December 30, 2024
           File No. 333-284086
Dear Mark Hanchett:

       We have conducted a limited review of your registration statement and
have the
following comment(s).

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Registration Statement on Form S-1 filed December 30, 2024
General

1.     We note that your disclosure regarding the securities to be sold in the
December 26,
       2024 private placement discusses the issuances in future terms. Please
revise to
       confirm that the securities have been issued or provide your analysis as
to how
       registration of such securities is appropriate at this time. Refer to
Securities Act
       Sections Compliance and Disclosure Interpretation Question 139.11.
 January 10, 2025
Page 2
2.     We note that you incorporate information by reference into your
registration
       statement. However, since you have not filed your Form 10-K for the
fiscal year
       ended December 31, 2024, you are not eligible to incorporate by
reference. Refer to
       General Instruction VII.C of Form S-1. Please amend the registration
statement to
       either remove references to incorporation by reference or file your Form
10-K for the
       fiscal year ended December 31, 2024, and update accordingly. Please also
ensure your
       compensation disclosure is reflected for the fiscal year ended December
31, 2024.
       Refer to Regulation S-K Compliance and Disclosure Interpretation
Question 117.05.

        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Patrick Fullem at 202-551-8337 or Erin Purnell at
202-551-3454 with
any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing
cc:   Eileen Vernon