NIKOLA CORPORATION
4141 E Broadway Road
Phoenix, AZ 85040
July 30, 2021
VIA FACSIMILE AND EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: | Nikola Corporation—Registration Statement – Form S-1 |
File No. 333-258103 |
Withdrawal of Request for Acceleration |
Ladies and Gentlemen:
Reference is made to the letter from Nikola Corporation (the “Registrant”) dated July 28, 2021, to request the above-referenced registration statement on Form S-1 (File No. 333-258103) (the “Registration Statement”) to be declared effective on July 30, 2021, filed in accordance with Rule 461 under the Securities Act of 1933, as amended. The Company hereby withdraws its request for acceleration of the Registration Statement.
Please contact Gabriella A. Lombardi of Pillsbury Winthrop Shaw Pittman LLP, counsel to the Registrant, at (650) 233-4670, or in her absence, Julie Park at (650) 233-4067 with any questions you may have concerning this letter.
[Signature Page Follows]
Sincerely, | ||
NIKOLA CORPORATION | ||
By: | /s/ Britton M. Worthen | |
Britton M. Worthen | ||
Chief Legal Officer and Secretary |
cc: | Stanley F. Pierson |
Gabriella A. Lombardi |