SEC Comment Letter for GigCapital3, Inc. (ZEVY) (CIK 0001802749) — Jun 24, 2021
GigCapital3, Inc. (ZEVY) (CIK 0001802749)
Date: June 24, 2021 · CIK: 0001802749 · Accession: 0000000000-21-007771
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File numbers found in text: 333-257237
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United States securities and exchange commission logo
June 24, 2021
Timothy Reeser
Chief Executive Officer
Lightning eMotors, Inc.
815 14th Street SW, Suite A100
Loveland, Colorado 80537
Re:Lightning eMotors, Inc.
Registration Statement on Form S-1
Filed June 21, 2021
File No. 333-257237
Dear Mr. Reeser:
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 Effie Simpson at (202) 551-3346 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Jeffrey Selman