VectoIQ Acquisition Corp.
1354 Flagler Drive
Mamaroneck, NY 10543
May 6, 2020
Office of Manufacturing
Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549-3561
Attn: Geoff Kruczek
RE: | VectoIQ Acquisition Corp. (the “Company”) |
| Form S-4 (the “Registration Statement”) |
| File Number 333-237179 |
Dear Mr. Kruczek:
The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the effectiveness of the above-referenced Registration Statement such that the Registration Statement will become effective as of 12:00 P.M. on Friday, May 8, 2020, or as soon thereafter as practicable.
| Very truly yours, | |
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| VECTOIQ ACQUISITION CORP. | |
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| By: | /s/ Stephen Girsky |
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| Name: Stephen Girsky |
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| Title: Chief Executive Officer |