SEC Comment Letter for Nikola Corp (NKLA) (CIK 0001731289) — Aug 28, 2023
Nikola Corp (NKLA) (CIK 0001731289)
Date: Aug. 28, 2023 · CIK: 0001731289 · Accession: 0000000000-23-009468
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-274144
Letter
United States securities and exchange commission logo August 28, 2023 Britton Worthen Chief Legal Officer Nikola Corp 4141 E Broadway Road Phoenix, Arizona 85040 Re:Nikola Corp Registration Statement on Form S-3 Filed August 22, 2023 File No. 333-274144 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
August 28, 2023
Britton Worthen
Chief Legal Officer
Nikola Corp
4141 E Broadway Road
Phoenix, Arizona 85040
Re:Nikola Corp
Registration Statement on Form S-3
Filed August 22, 2023
File No. 333-274144
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