United States securities and exchange commission logo November 18, 2022 Kristopher Salinger Chief Financial Officer Battery Future Acquisition Corp. 51 NW 26th Street, Suite 533 Miami, FL 33127 Re: Battery Future Acquisition Corp. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed April 1, 2022 File No. 001-41158 Dear Kristopher Salinger: We have reviewed your filing 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 the 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 the comment, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2021 General 1. With a view toward disclosure, please tell us whether your sponsor is, is controlled by, or has substantial ties with a non-U.S. person. If so, please revise your disclosure in future filings to include disclosure that addresses how this fact could impact your ability to complete your initial business combination. For instance, discuss the risk to investors that you may not be able to complete an initial business combination with a U.S. target company should the transaction be subject to review by a U.S. government entity, such as the Committee on Foreign Investment in the United States (CFIUS), or ultimately prohibited. Disclose that as a result, the pool of potential targets with which you could complete an initial business combination may be limited. Further, disclose that the time necessary for government review of the transaction or a decision to prohibit the transaction could prevent you from completing an initial business combination and require you to liquidate. Disclose the consequences of liquidation to investors, such as the losses of the investment opportunity in a target company, any price appreciation in the combined Kristopher Salinger Battery Future Acquisition Corp. November 18, 2022 Page 2 company, and the warrants, which would expire worthless. Please include an example of your intended disclosure in your response. 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. You may contact Frank Knapp, Staff Accountant at (202) 551-3805 or Robert Telewicz, Accounting Branch Chief at (202) 551-3438 if you have questions regarding comments on the financial statements and related matters. Sincerely, FirstName LastNameKristopher Salinger Division of Corporation Finance Comapany NameBattery Future Acquisition Corp. Office of Real Estate & Construction November 18, 2022 Page 2 cc: David Sakowitz FirstName LastName