United States securities and exchange commission logo

                          June 22, 2022

       Geoff Richardson
       Chief Financial Officer
       Lilium N.V.
       Claude Dornier Stra  e 1
       Bldg. 335, 82234
       Wessling, Germany

                                                        Re: Lilium N.V.
Statement on Form F-1
                                                            Filed June 14, 2022
                                                            File No. 333-265592

       Dear Mr. Richardson:

              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:                                              Carl Marcellino