August 26, 2024

Stephen Girsky
Chief Executive Officer
Nikola Corp
4141 E Broadway Road
Phoenix, Arizona 85040

       Re: Nikola Corp
           Registration Statement on Form S-3
           Filed August 19, 2024
           File No. 333-281633
Dear Stephen Girsky:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

       Please refer to Rules 460 and 461 regarding requests for acceleration.
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.

       Please contact Erin Donahue at 202-551-6063 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of
Manufacturing