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July 23, 2021


Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549



Delaying Amendment for Nikola Corporation Registration Statement on Form S-1 (File No. 333-258103)

Ladies and Gentlemen:

Pursuant to Rule 473 under the Securities Act of 1933, as amended, Nikola Corporation (“Company”) hereby files a delaying amendment with respect to its Registration Statement on Form S-1 (File No. 333-258103) filed with the Commission on July 22, 2021. This filing is made solely to add language that was inadvertently omitted from such Registration Statement.

The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with section 8(a) of the Securities Act of 1933 or until the registration statement shall become effective on such date as the Commission acting pursuant to said section 8(a), may determine.

No fees are required in connection with this filing. If you have any questions or comments in connection with this delaying amendment, please call Gabriella A. Lombardi of Pillsbury Winthrop Shaw Pittman LLP, counsel to the Registrant, at (650) 233-4670.

Very truly yours,


By:   /s/ Britton M. Worthen
  Britton M. Worthen
  Chief Legal Officer