United States securities and exchange commission logo December 6, 2022 Roger Franks General Counsel Lilium N.V. 2385 N.W. Executive Center Drive, Suite 300 Boca Raton, Florida 33431 Re: Lilium N.V. Registration Statement on Form F-3 Filed November 25, 2022 File No. 333-268562 Dear Roger Franks: This is to advise you that we have not reviewed and will not review your registration statement. 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 Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing