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                               May 20, 2022

       Anna Rudensj
       General Counsel
       Polestar Automotive Holding UK Ltd
       Assar Gabrielssons V  g 9
       405 31 G  teborg, Sweden

                                                        Re: Polestar Automotive
Holding UK Ltd
                                                            Amendment No. 7 to
Registration Statement on Form F-4
                                                            Filed May 19, 2022
                                                            File No. 333-260992

       Dear Ms. Rudensj  :

             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 May
17, 2022 letter.

       Amendment No. 7 to Registration Statement on Form F-4

       Revenue, Gross Profit and Operating Expenditure Trends as Compared to
the Financial
       Projections, page 209

   1.                                                   We note the Polestar
financial projections provided to the GGI Board was revised to
                                                        reflect the changes in
trends affecting its business. To the extent you quantified the revised
                                                        amounts in your
disclosure, please tell us how you considered the requirements of Item
                                                        10b of Regulation S-K.
Additionally, please revise MD&A to include a discussion of the
                                                        changes in trends and
uncertainties such as those included in this section related to
                                                        the reduction in
projected global volume that is affecting Polestar's business.
 Anna Rudensj
Polestar Automotive Holding UK Ltd
May 20, 2022
Page 2
Polestar's Management's Discussion and Analysis of Financial Condition and
Results of
Operations, page 315

2.       Your disclosure on page 87 states that Polestar relies on
single-source suppliers in China
         for critical components for Polestar vehicles, and prolonged
government mandated
         quarantines and lockdowns in China during the first half of 2022 due
to further outbreaks
         of COVID-19 has resulted in delays in the production and delivery of
such critical
         components and delayed production of Polestar vehicles. Please revise
to disclose this
         information along with discussion and analysis of known trends and
uncertainties in the
         overview section of the MD&A.
        You may contact Eiko Yaoita Pyles, Staff Accountant, at (202) 551-3587
or Jean Yu,
Assistant Chief Accountant, at (202) 551-3305 if you have questions regarding
comments on the
financial statements and related matters. Please contact Bradley Ecker, Staff
Attorney, at (202)
551-4985 or Sherry Haywood, Staff Attorney, at (202) 551-3345 with any other
questions.



FirstName LastNameAnna Rudensj                                 Sincerely,
Comapany NamePolestar Automotive Holding UK Ltd
                                                              Division of
Corporation Finance
May 20, 2022 Page 2                                           Office of
Manufacturing
FirstName LastName