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                               December 21, 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. 2 to
                                                            Registration
Statement on Form S-4
                                                            Filed December 15,
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.
Unless we note
       otherwise, our references to prior comments are to comments in our
December 14, 2020 letter.

       Amendment No. 2 to Form S-4 filed December 15, 2020

       Unaudited Pro Forma condensed Combined Financial Information, page 80

   1.                                                   We note from the cover
page that you have increased the registered shares from
                                                        245 million to 250
million and that the additional shares are attributable to an increase in
                                                        the rate of option and
warrant exercises by holders of options and warrants of
                                                        ChargePoint, Inc.
during the time between the filing of the Initial Registration Statement
                                                        and the filing of this
Amendment No. 2. As we note no changes reflected in the pro
                                                        forma statements to the
shares issued to ChargePoint shareholders in the merger, please
                                                        clearly explain to us
(i) the reasons for the increase in registered shares, and (ii) your
                                                        conclusion that the
increase would not result in any corresponding changes to the pro
 Jim Mutrie
Switchback Energy Acquisition Corp
December 21, 2020
Page 2
         forma financial statements and any other financial data included in
the filing.
Certain U.S. Federal Income Tax Considerations, page 141

2.       We note your response to comment 1. Please revise your prospectus
disclosure to provide
         a firm conclusion regarding treatment of the transaction under Section
368(a) and remove
         language on page 147 stating that it is intended that certain material
tax consequences will
         apply. Please remove disclosure that the discussion is    for
information purposes only
         and the section headers which indicate that the opinion only covers
certain    tax
         considerations. Similarly, please revise the disclosure indicating the
discussion does not
         purport to be a    complete analysis.    Refer to Section III of Staff
Legal Bulletin No. 19 for
         guidance.
       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.



FirstName LastNameJim Mutrie                                   Sincerely,
Comapany NameSwitchback Energy Acquisition Corp
                                                               Division of
Corporation Finance
December 21, 2020 Page 2                                       Office of
Manufacturing
FirstName LastName