United States securities and exchange commission logo

                             September 20, 2023

       Klaus Roewe
       Chief Executive Officer
       Lilium N.V.
       1 Bldg. 335, 82234
       Wessling, Germany

                                                        Re: Lilium N.V.
Statement on Form F-3
                                                            Filed on September
18, 2023
                                                            File No. 333-274550

       Dear Klaus Roewe:

                                                        This is to advise you
that we do not intend to review your registration statement.

               We request that you publicly file your registration statement no
later than 48 hours prior
       to the requested effective date and time. 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 Bradley
Ecker at (202) 551-4985 with any questions.


                             Division of Corporation Finance

                             Office of Manufacturing