FISKER INC.
1888 Rosecrans Avenue
Manhattan Beach, CA 90266
December 7, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Jay Ingram, Legal Branch Chief |
Thomas Jones, Staff Attorney
| Re: | Fisker Inc. |
Registration Statement on Form S-1
File No. 333-249981
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Fisker Inc. (the “Company”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to declare the above-referenced Registration Statement on Form S-1 to become effective on Wednesday, December 9, 2020, at 4:30 p.m., Eastern Time, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
The Company hereby authorizes Albert Vanderlaan of Orrick, Herrington & Sutcliffe LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.
The Company requests that it be notified of such effectiveness by a telephone call to Albert Vanderlaan of Orrick, Herrington & Sutcliffe LLP at (617) 880-2219.
If you have any questions regarding this request, please contact Albert Vanderlaan of Orrick, Herrington & Sutcliffe LLP at (617) 880-2219.
| Very truly yours, | ||
| FISKER INC. | ||
| By: | /s/ Geeta Gupta | |
| Name: | Geeta Gupta | |
| Title: | Chief Financial Officer | |
| cc: | Henrik Fisker, Fisker Inc. |
Mitchell Zuklie, Orrick, Herrington & Sutcliffe LLP
Albert Vanderlaan, Orrick, Herrington & Sutcliffe LLP
