United States securities and exchange commission logo

                             June 7, 2021

       Xiaopeng He
       Chief Executive Officer
       XPeng Inc.
       No. 8 Songgang Road, Changxing Street
       Cencun, Tianhe District, Guangzhou
       Guangdong 510640
       People   s Republic of China

                                                        Re: XPeng Inc.
                                                            Draft Registration
Statement on Form F-1
                                                            Submitted June 1,
                                                            CIK No. 0001810997

       Dear Mr. He:

                                                        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 Jennifer
Angelini at 202-551-3047 with any questions.


                             Division of Corporation Finance

                             Office of Manufacturing
       cc:                                              Sarah P. Payne