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United States securities and exchange commission logo





                           October 4, 2023

       Swee Guan Hoo
       Chief Executive Officer
       Energem Corp.
       Level 3, Tower 11, Avenue 5, No. 8
       Jalan Kerinchi, Bangsar South
       Wilayah Persekutuan Kuala Lumpur, Malaysia

                                                        Re: Energem Corp.
                                                            Amendment No. 8 to
Registration Statement on Form S-4
                                                            Filed September 26,
2023
                                                            File No. 333-268716

       Dear Swee Guan Hoo:

            We have reviewed your amended registration statement and have the
following
       comments.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies to your
facts and circumstances
       or do not believe an amendment is appropriate, please tell us why in
your response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this letter, we may have additional comments.
Unless we note otherwise,
       any references to prior comments are to comments in our July 6, 2023,
letter.

       Amendment No. 8 to Form S-4

       General

   1.                                                   We note that your
preliminary proxy statement filed on July 14, 2023, and definitive
                                                        proxy statement filed
on July 24, 2023, make specific reference to November 18, 2023, as
                                                        the extended date for
which shareholder approval was sought, and make no reference to
                                                        February 18, 2024.
Accordingly, it appears that the shareholder meeting held on August
                                                        10, 2023, approved
November 18, 2023 (and not February 18, 2024), as the new extension
                                                        deadline. Please revise
disclosure throughout your Form S-4 to reflect November 18,
                                                        2023, as the extension
deadline approved by the shareholder meeting held on August 10,
                                                        2023, or advise.
Additionally ensure that your articles of association and the trust
                                                        agreement are amended
for consistency.
 Swee Guan Hoo
FirstName  LastNameSwee Guan Hoo
Energem Corp.
Comapany
October    NameEnergem Corp.
        4, 2023
October
Page 2 4, 2023 Page 2
FirstName LastName
2.       We note that the definition of "Public Units    on page six indicates
that each public unit
         consists of one public share and one-half of one public warrant.
However, the Form S-1
         filed in connection with your initial public offering discloses that
each public unit consists
         of one public share and one public warrant. Please revise or explain
this apparent
         inconsistency. In addition, we note that the ownership tables on pages
41, 43, and 78 (in
         addition to the footnote to the table on page 174) include 4,152,778
public warrants,
         which does not appear to correspond to the 11,500,000 units issued in
your initial public
         offering. Please revise or explain the difference in outstanding
public warrants. In this
         regard, we note that the warrant agreement filed as Exhibit 4.1 refers
to 11,500,000
         warrants, each exercisable for one share.
3.       We note that the term "Private Placement Warrant(s)" is used, but does
not appear to be
         defined and, according to the tables on pages 41, 43, and 78 (and the
footnote to the table
         on page 174), represents 190,694 shares. By contrast, the term
"Placement Warrants" is
         defined on page 6, and appears to represent 528,075 shares. Please
revise your disclosure
         to reconcile these apparent inconsistencies or explain. In addition,
revise your disclosure
         to clearly describe how the private placement warrants will be treated
in the business
         combination. To the extent that private placement warrants will have
provisions that differ
         from public warrants following the business combination, revise the
description of
         warrants on page 128 to discuss these differences.
4.       Please update information in your registration statement as of the
most recent practicable
         date. For instance, and without limitation, we note that the amount
owing to the sponsor
         under the promissory note is disclosed as of June 30, 2023.
Summary of the Proxy Statement/Prospectus, page 22

5.       Please revise the diagram representing the post-business combination
structure on page 23
         to reflect the number of public shareholders following redemptions in
connection with
         your shareholder meeting on August 10, 2023. We note that the diagram
discloses
         3,593,769 shares held by the sponsor, directors, and officers, which
does not appear to
         correspond to the 3,403,075 Class A and Class B shares held by these
parties according to
         the table of beneficial ownership on page 122. Please revise or
include appropriate
         disclosure to reconcile this apparent inconsistency.
Summary Unaudited Pro Forma Condensed Combined Financial Information
Introduction, page 39

6.       We note your disclosures on pages 39 and 168 that because Graphjet's
fiscal year end is
         different from Energem's fiscal year end, the financial information
for the nine months
         ended June 30, 2023 and the year ended September 30, 2022 was
determined by adjusting
         for the Energem's financial information for three months ended
December 31, 2022 and
         2021, respectively, which you state is included elsewhere in the
filing but does not to
         appear to be included as such. In order for investors to more easily
reconcile the
         disclosures in the pro forma Statement of Operations, please revise
Note 2 to separately
 Swee Guan Hoo
Energem Corp.
October 4, 2023
Page 3
         present the amounts from Energem's financial statements for the three
months ended
         December 31, 2021 and 2022 to reconcile to the amounts presented for
the nine months
         ended June 30, 2023 and the twelve months ended September 30, 2022 in
each
         of the pro forma Statement of Operations.
Risk Factors, page 42

7.       Please revise to disclose that the PIPE may be terminated before the
business combination
         is completed and to discuss the related risks. In this regard, we note
that the PIPE term
         sheet has a termination date of October 31, 2023, and that the SEPA
has already been
         terminated.
Energem's listed securities may be subject to de-listing by Nasdaq, page 50

8.       Please update to discuss whether you regained compliance with the
Nasdaq minimum
         value listing requirement by the September 27, 2023, deadline.
Describe any
         ongoing consequences and related risks to you and investors.
Proposal No. 2--The Business Combination Proposal
Background of the Business Combination, page 79

9.       Your disclosure on page 80 that, "At this junction, EF Hutton has not
performed
         additional services and is not entitled to additional fees," appears
inconsistent with
         disclosure on page 169 that indicates EF Hutton will be paid a PIPE
placement fee of 6%
         ($600,000) at closing. Please revise to reconcile and to disclose
whether this fee is
         contingent upon completion of the business combination.
Graphjet Technology SDN. BHD.
Financial Statements, page F-34

10.      Please provide updated interim financial statements and related
disclosures for Graphjet as
         required by Rule 8-08 of Regulation S-X for the appropriate period of
nine months ended
         June 30, 2023. Please also ensure your reference to the periods
covered by Graphjet   s
         interim financial statements on pages 39, 168 and F-1 are consistent
with the financial
         statements included in the filing.
Exhibits

11.    Please file updated exhibits to your registration statement. In this
regard, we note the third
       amended articles of association, amended trust agreement, amended share
purchase
FirstName LastNameSwee Guan Hoo
       agreement, and lock-up agreement filed on Forms 8-K on August 16 and
September 7,
Comapany
       2023.NameEnergem     Corp.
              Additionally file any further amendments to your articles of
association and the
Octobertrust agreement.
         4, 2023 Page 3
FirstName LastName
 Swee Guan Hoo
FirstName  LastNameSwee Guan Hoo
Energem Corp.
Comapany
October    NameEnergem Corp.
        4, 2023
October
Page 4 4, 2023 Page 4
FirstName LastName
       Please contact SiSi Cheng at 202-551-5004 or Melissa Gilmore at
202-551-3777 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Jennifer Angelini at 202-551-3047 or Asia Timmons-Pierce at
202-551-3754 with any
other questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of
Manufacturing
cc:      Debbie Klis
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