Jason Simon, Esq.
Tel 703.749.1386
Fax 703.714.8386
simonj@gtlaw.com
December 18, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Brigitte Lippmann
Re: | VectoIQ Acquisition Corp. II Draft Registration Statement on Form S-1 Submitted September 17, 2020 CIK No. 0001823884 |
Dear Ms. Lippmann:
On behalf of VectoIQ Acquisition Corp. II (the “Company”), we are hereby responding to the letter, dated October 6, 2020 (the “Comment Letter”), from the staff (the “Staff”) of the Securities and Exchange Commission, regarding the Company’s Draft Registration Statement on Form S-1 confidentially submitted on September 17, 2020 (the “Draft Registration Statement”). In response to the Comment Letter and to update certain information in the Draft Registration Statement, the Company is publicly filing its Registration Statement on Form S-1 (the “Registration Statement”) with the Commission, today.
For ease of reference, the text of each of the Staff’s comment, as set forth in the Comment Letter, is included in bold-face type below, followed by the Company’s response.
1. We note your disclosure here and on page 106 that the Court of Chancery in the State of Delaware is the exclusive forum for certain litigation, including any derivative action. Please disclose whether this provision applies to actions arising under the Securities Act or Exchange Act. In that regard, we note that Section 27 of the Exchange Act creates exclusive federal jurisdiction over all suits brought to enforce any duty or liability created by the Exchange Act or the rules and regulations thereunder, and Section 22 of the Securities Act creates concurrent jurisdiction for federal and state courts over all suits brought to enforce any duty or liability created by the Securities Act or the rules and regulations thereunder. If the provision applies to Securities Act claims, please also revise your prospectus to state that there is uncertainty as to whether a court would enforce such provision and that investors cannot waive compliance with the federal securities laws and the rules and regulations thereunder. If this provision does not apply to actions arising under the Securities Act or Exchange Act, please also ensure that the exclusive forum provision in the governing documents states this clearly.
December 18, 2020
Page 2
Response: The Company has revised the disclosure in the Registration Statement in response to the Staff’s comment.
If you have any questions related to this letter, please contact the undersigned at (703) 749-1386.
Sincerely, | ||
/s/ Jason Simon | ||
Jason Simon |
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