Energy Vault Holdings, Inc.
4360 Park Terrace Drive, Suite 100
Westlake Village, California 93161

 

March 8, 2022

 

VIA EDGAR

 

Securities and Exchange Commission
Division of Corporation Finance
100 F. Street N.E.
Washington, D.C. 20549

 

Attn:       Bradley Ecker

 

Re:Energy Vault Holdings, Inc.
Registration Statement on Form S-1 (File No. 333-262720)

 

Ladies and Gentlemen:

 

Energy Vault Holdings, Inc. (the “Company”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to make the above-referenced Registration Statement on Form S-1 effective at 9:00 a.m., Eastern Time, on Thursday, March 10, 2022, or as soon thereafter as practicable.

 

The Company hereby authorizes Jeffrey Vetter and Michael Irvine of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.

 

Once the Registration Statement has been declared effective, please orally confirm that event with Jeffrey Vetter of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, counsel to the Company, at (650) 321-2400, or in his absence, Michael Irvine at (415) 801-4880.

 

Very truly yours,
  
 Energy Vault Holdings, Inc.
  
 By:/s/ Robert Piconi      
 Robert Piconi
 Chief Executive Officer

 

cc:Jeffrey Vetter, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP
Michael Irvine, Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP