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                               December 14, 2020

       Jim Mutrie
       Chief Commercial Officer
       Switchback Energy Acquisition Corp
       5949 Sherry Lane, Suite 1010
       Dallas, TX 75225

                                                        Re: Switchback Energy
Acquisition Corp
                                                            Amendment No. 1 to
                                                            Registration
Statement on Form S-4
                                                            Filed December 4,
2020
                                                            File No. 333-249549

       Dear Mr. Mutrie:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 1 to Form S-4 Filed December 4, 2020

       Certain U.S. Federal Income Tax Considerations, page 141

   1.                                                   We note that you have
filed a short form tax opinion as Exhibit 8.1 to the registration
                                                        statement. Therefore,
please revise the prospectus to state clearly that the disclosure in the
                                                        tax consequences
section of the prospectus is the opinion of the named counsel or
                                                        accountant. In
addition, please revise the disclosure to clearly identify and articulate the
                                                        opinion being rendered.
For more information, refer to Section III.B.2. of Staff Legal
                                                        Bulletin No. 19.
 Jim Mutrie
FirstName
SwitchbackLastNameJim   MutrieCorp
           Energy Acquisition
Comapany14,
December   NameSwitchback
              2020         Energy Acquisition Corp
December
Page 2    14, 2020 Page 2
FirstName LastName
       You may contact Heather Clark at 202-551-3624 or Martin James at
202-551-3671 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Erin Purnell at 202-551-3454 or Jay Ingram at 202-551-3397 with any
other questions.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of
Manufacturing