0001104659-20-085955.txt : 20200825 0001104659-20-085955.hdr.sgml : 20200825 20200723151043 ACCESSION NUMBER: 0001104659-20-085955 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200723 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Nikola Corp CENTRAL INDEX KEY: 0001731289 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLES & PASSENGER CAR BODIES [3711] IRS NUMBER: 824151153 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4141 E BROADWAY ROAD CITY: PHOENIX STATE: AZ ZIP: 85040 BUSINESS PHONE: (480) 666-1038 MAIL ADDRESS: STREET 1: 4141 E BROADWAY ROAD CITY: PHOENIX STATE: AZ ZIP: 85040 FORMER COMPANY: FORMER CONFORMED NAME: VectoIQ Acquisition Corp. DATE OF NAME CHANGE: 20180213 CORRESP 1 filename1.htm

 

NIKOLA CORPORATION

4141 E Broadway Road

Phoenix, AZ 85040

 

July 23, 2020

 

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. 333-239940

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nikola Corporation (the “Registrant”) hereby requests that the effective date of the above-referenced registration statement on Form S-1 (File No. 333-239940) (the “Registration Statement”) be declared effective on July 27, 2020, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of Gabriella A. Lombardi and Julie Park of Pillsbury Winthrop Shaw Pittman LLP, counsel to the Registrant, to make such request on its behalf.

 

Once the Registration Statement has been declared effective, please orally confirm that event with 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.

 

[Signature Page Follows]

 

 

 

Sincerely,

 

 

 

NIKOLA CORPORATION

 

 

 

By:

/s/ Mark A. Russell

 

 

Mark A. Russell

 

 

President and Chief Executive Officer

 

cc:                                Stanley F. Pierson

Gabriella A. Lombardi