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United States securities and exchange commission logo
May 16, 2023
Manavendra Sial
Senior Vice President and Chief Financial Officer
Fluence Energy, Inc.
4601 Fairfax Drive , Suite 600
Arlington , Virginia
Re: Fluence Energy,
Inc.
Form 10-K for the
Fiscal Year Ended September 30, 2022
Response dated
April 6, 2023
File No. 1-40978
Dear Manavendra Sial:
We have reviewed your April 6, 2023 response to our comment
letter and have the
following comment. In our comment, we may ask you to provide us with
information so we may
better understand your disclosure.
Please respond to our comment within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your response to these comments, we may have
additional
comments. Unless we note otherwise, our references to prior comments are
to comments in our
March 23, 2023 letter.
Response Letter dated April 6, 2023
Form 10-K for the Fiscal Year Ended September 30, 2022
Management's Discussion and Analysis of Financial Condition and Results
of Operations
Non-GAAP Financial Measures, page 58
1. We note your response
to prior comment 1 regarding your adjustments for COVID-19
related expenses and
the loss related to the Cargo Loss Incident. As these adjustments
appear to be for
normal, recurring operating expenses, please revise your presentation for
all periods presented,
in future filings, to exclude them from your non-GAAP financial
measures.
You may contact Charles
Eastman at 202-551-3794 or Melissa Gilmore at 202-551-3777
Manavendra Sial
Fluence Energy, Inc.
May 16, 2023
Page 2
with any questions.
FirstName LastNameManavendra Sial Sincerely,
Comapany NameFluence Energy, Inc.
Division of Corporation Finance
May 16, 2023 Page 2 Office of Manufacturing
FirstName LastName