NIKOLA CORPORATION
4141 E Broadway Road
Phoenix, AZ 85040
June 28, 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. 333-257229
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. 333-257229) (the Registration Statement) be declared effective on June 30, 2021, 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