United States securities and exchange commission logo

                          February 9, 2023

       Roger Franks
       General Counsel
       Lilium N.V.
       2385 N.W. Executive Center Drive, Suite 300
       Boca Raton, Florida 33431

                                                        Re: Lilium N.V.
Statement on Form F-3
                                                            Filed February 3,
                                                            File No. 333-269568

       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 Eranga
Dias at 202-551-8107 with any questions.


                          Division of Corporation Finance

                          Office of Manufacturing