United States securities and exchange commission logo

                          October 6, 2021

       Roger Franks
       General Counsel
       Lilium N.V.
       Claude Dornier Stra  e 1
       Bldg. 335, 82234
       Wessling, Germany

                                                        Re: Lilium N.V.
Statement on Form F-1
                                                            Filed September 29,
                                                            File No. 333-259889

       Dear Mr. Franks:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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 Evan
Ewing at 202-551-5920 with any questions.


                          Division of Corporation Finance

                          Office of Manufacturing