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                            November 25, 2020

       Henrik Fisker
       Chief Executive Officer
       Fisker Inc.
       1888 Rosecrans Avenue
       Manhattan Beach, CA 90266

                                                        Re: Fisker Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed November 9,
2020
                                                            File No. 333-249981

       Dear Mr. Fisker:

              We have limited our review of your registration statement to
those issues we have
       addressed in our 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.

       Registration Statement on Form S-1 filed November 9, 2020

       General

   1.                                                   We note that your
registration statement covers the issuance by you of up to 19,474,454
                                                        shares of common stock
that are issuable upon the exercise of warrants originally issued
                                                        to Magna International
Inc. in a private placement. In general, please note that a
                                                        transaction that
commenced privately cannot be converted to a registered offering. Refer
                                                        to Securities Act
Sections Compliance and Disclosure Interpretations Questions 103.04
                                                        and 134.02. Please
advise us of the exercise provisions of the warrants referenced above.
                                                        If you do not believe
the warrants were immediately exercisable (i.e., within one year)
                                                        when issued privately,
please explain why.
 Henrik Fisker
Fisker Inc.
November 25, 2020
Page 2

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

      You may contact Thomas Jones, Staff Attorney, at 202-551-3602 or Jay
Ingram, Legal
Branch Chief, at 202-551-3397 with any questions.



                                                           Sincerely,
FirstName LastNameHenrik Fisker
                                                           Division of
Corporation Finance
Comapany NameFisker Inc.
                                                           Office of
Manufacturing
November 25, 2020 Page 2
cc:       Mitchell Zuklie, Esq.
FirstName LastName