United States securities and exchange commission logo

                          October 7, 2022

       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-3
                                                            Filed October 3,
                                                            File No. 333-267719

       Dear Roger 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 Gregory
Herbers at 202-551-8028 with any questions.


                          Division of Corporation Finance

                          Office of Manufacturing
       cc:                                              Valerie Ford Jacob