Blueprint
August
29, 2018
Theresa
Brillant
Office
of Transportation and Leisure
U.S.
Securities and Exchange Commission
Washington,
D.C. 20549-4720
Via
EDGAR
Re:
Electrameccanica
Vehicles Corp.
Amendment
No. 1 to the Form 20-F for the fiscal
year ended December 31, 2017
Filed
April 19, 2018
File
No. 000-55859
Dear
Ms. Brillant:
This
letter is in response to your letter of August 21, 2018 in which
you provided two comments to the annual report (the “Annual
Report”) of Electrameccanica Vehicles Corp. (the
“Company”) filed on Form 20-F. On the date hereof, the
Company has filed Amendment No. 1 on Form 20-F to the Annual Report
(“Amendment No. 1”). We set forth below in bold and
italics the comment in your letter followed by our response to the
comment.
1.
Please include a report from your independent registered public
accounting firm indicating that the firm conducted its audits in
accordance with the "standards of the Public Company Accounting
Oversight Board (United States)" as required by PCAOB AS
3101.
Company Response:
The
Company has included in Amendment No. 1 a report from the
Company’s independent registered public accounting firm
stating that it conducted its audits in accordance with the
standards of the Public Company Accounting Oversight Board (United
States).
2.
We note reference in the first paragraph of the independent
auditor's report to "...summary of significant accounting policies
and other explanatory information." Please include an independent
auditor's report that references "related notes" in accordance with
PCAOB AS 3101.
Company Response:
The
Company has included in Amendment No. 1 a report from the
Company’s independent registered public accounting firm that
references the “related notes” in accordance with PCAOB
AS 3101.
If you
have any questions with the above, please contact William
Rosenstadt, the Company’s securities counsel, at (212)
588-0022.
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Sincerely,
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Electrameccanica
Vehicles Corp.
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/s/ Kulwant
Sandher
Kulwant
Sandher, Chief Financial Officer
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cc:
Lyn Shenk, Staff
Attorney
William
Rosenstadt, Ortoli Rosenstadt LLP