Nikola (NKLA) 8-K Changes in Registrant's Certifying Accountant

March 18, 2024

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read Item 4.01 of Form 8-K dated March 18, 2024, of Nikola Corporation and are in agreement with the statements contained in the third through sixth paragraphs on pages two and three therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

/s/ Ernst & Young LLP