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                             January 26, 2021

       Brandon Bentley
       General Counsel
       InterPrivate Acquisition Corp.
       1350 Avenue of the Americas
       New York, New York 10019

                                                        Re: InterPrivate
Acquisition Corp.
                                                            Amendment No. 1 to
Registration Statement on Form S-4
                                                            Filed January 14,
2021
                                                            File No. 333-251106

       Dear Mr. Bentley:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 1 to Form S-4 filed January 14, 2021

       Subscription Agreements, page 24

   1.                                                   We note the disclosure
that the December 2020 PIPE investors agreed to vote all their
                                                        shares in favor of the
Business Combination and waive their rights to conversion of those
                                                        shares. Please tell us
how the issuance of these shares and related agreement to vote is
                                                        consistent with the
statements in the Form S-1 relating to your initial public offering and
                                                        governing documents
that you would not issue shares prior to a business combination that
                                                        would be able to vote
on such transaction.
       PROPOSAL NO. 2     THE CHARTER AMENDMENT PROPOSAL, page 145

   2.                                                   Please revise to
reflect the amendment being made to your exclusive forum provision.
 Brandon Bentley
InterPrivate Acquisition Corp.
January 26, 2021
Page 2
Legal Proceedings, page 230

3.    Please revise to clarify the factual basis alleged to underlie the
proceeding referenced in
      your added disclosure. For example, clarify the nature of the misleading
and incomplete
      information alleged to have been disseminated.
Revenue Recognition
Nature of Products and Services and Revenue Recognition, page F-41

4.    We note from your response to the second bullet of prior comment 19 that
arrangements
      with engineering and development services include a single performance
obligation to
      provide engineering and support services. Your revenue policy disclosure
on page F-42
      indicates that custom products that require engineering and development
based on
      customer requirements are recognized over time. Please clarify your
response to indicate
      if the performance obligation in these arrangements includes the
off-the-shelf prototype or
      if the prototype is sold to the customer in a separate arrangement. If
the prototype is sold
      in a separate arrangement and recognized at a point in time, provide us
with your
      consideration of whether the product and services contracts should be
combined pursuant
      to ASC 606-10-25-9.
        You may contact Charles Eastman at (202) 551-3794 or Melissa Raminpour
at (202) 551-
3379 if you have questions regarding comments on the financial statements and
related
matters. Please contact Geoff Kruczek at (202) 551-3641 or Asia Timmons-Pierce
at (202) 551-
3754 with any other questions.



                                                            Sincerely,
FirstName LastNameBrandon Bentley
                                                            Division of
Corporation Finance
Comapany NameInterPrivate Acquisition Corp.
                                                            Office of
Manufacturing
January 26, 2021 Page 2
cc:       Alan I. Annex
FirstName LastName