CORRESP 1 filename1.htm



4141 E Broadway Road

Phoenix, AZ 85040


July 15, 2020




Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549


Re: Nikola Corporation - Registration Statement – Form S-1
  File No. 333-239185


Ladies and Gentlemen:


Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nikola Corporation (the “Registrant”) hereby requests that the effective date of the above-referenced registration statement on Form S-1 (File No. 333-239185) (the “Registration Statement”) be declared effective on July 17, 2020, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable or at such later time as the Registrant may orally request via telephone call to the staff of the Commission. The Registrant hereby authorizes each of Gabriella A. Lombardi and Julie Park of Pillsbury Winthrop Shaw Pittman LLP, counsel to the Registrant, to make such request on its behalf.


Once the Registration Statement has been declared effective, please orally confirm that event with Gabriella A. Lombardi of Pillsbury Winthrop Shaw Pittman LLP, counsel to the Registrant, at (650) 233-4670, or in her absence, Julie Park at (650) 233-4067.


[Signature Page Follows]





  By: /s/ Mark A. Russell
    Mark A. Russell
    President and Chief Executive Officer


cc: Stanley F. Pierson
  Gabriella A. Lombardi