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VectoIQ Acquisition Corp.

1354 Flagler Drive

Mamaroneck, NY 10543


May 6, 2020


Office of Manufacturing

Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549-3561

Attn: Geoff Kruczek



VectoIQ Acquisition Corp. (the “Company”)


Form S-4 (the “Registration Statement”)


File Number 333-237179


Dear Mr. Kruczek:


The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the effectiveness of the above-referenced Registration Statement such that the Registration Statement will become effective as of 12:00 P.M. on Friday, May 8, 2020, or as soon thereafter as practicable.



Very truly yours,









/s/ Stephen Girsky



Name: Stephen Girsky



Title: Chief Executive Officer