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                          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