United States securities and exchange commission logo September 27, 2023 Anna Jones General Counsel Intuitive Machines, Inc. 3700 Bay Area Blvd Houston, TX 77058 Re: Intuitive Machines, Inc. Registration Statement on Form S-1 Filed September 21, 2023 File No. 333-274621 Dear Anna Jones: This is to advise you that we have not reviewed and will not review your registration statement. 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 Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing