CORRESP

NIKOLA CORPORATION

4141 E Broadway Road

Phoenix, AZ 85040

November 28, 2022

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Erin Donahue

Re:

Nikola Corporation - Registration Statement – Form S-3

File No. 333-268139

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Nikola Corporation (the “Registrant”) hereby requests that the above-referenced registration statement on Form S-3 (File No. 333-268139) (the “Registration Statement”) be declared effective on November 30, 2022, at 9:00 a.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 Gabriella A. Lombardi of Pillsbury Winthrop Shaw Pittman LLP, counsel to the Registrant, to make such request on its behalf. The Registrant hereby also authorizes Gabriella A. Lombardi of Pillsbury Winthrop Shaw Pittman LLP to orally modify or withdraw this request for acceleration.

Once the Registration Statement has been declared effective, please orally confirm that event with Gabriella A. Lombardi of Pillsbury Winthrop Shaw Pittman LLP, at (650) 233-4670, or in her absence, Kristin R. Garr of Pillsbury Winthrop Shaw Pittman LLP at (202) 663-8095.

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Sincerely,

NIKOLA CORPORATION

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