SEC Comment Letter 0000000000-22-012288 to Nikola Corp (NKLA) (CIK 0001731289)
Nikola Corp (NKLA) (CIK 0001731289)
Date: Nov. 10, 2022 · CIK: 0001731289 · Accession: 0000000000-22-012288
AI Filing Summary & Sentiment
File numbers found in text: 333-268139
Letter
United States securities and exchange commission logo November 10, 2022 Britton Worthen Chief Legal Officer Nikola Corp 4141 E Broadway Road Phoenix, Arizona 85040 Re:Nikola Corp Registration Statement on Form S-3 Filed November 3, 2022 File No. 333-268139 Dear Britton Worthen: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Gregory Herbers at 202-551-8028 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Gabriella Lombardi
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United States securities and exchange commission logo
November 10, 2022
Britton Worthen
Chief Legal Officer
Nikola Corp
4141 E Broadway Road
Phoenix, Arizona 85040
Re:Nikola Corp
Registration Statement on Form S-3
Filed November 3, 2022
File No. 333-268139
Dear Britton Worthen:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Gregory Herbers at 202-551-8028 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Gabriella Lombardi