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                              November 24, 2020

       Scott McNeill
       Chief Executive Officer, Chief Financial Officer, and Director
       Switchback II Corporation
       5949 Sherry Lane, Suite 1010
       Dallas, TX 75225

                                                        Re: Switchback II
Corporation
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted November
2, 2020
                                                            CIK 0001829730

       Dear Mr. McNeill:

              We have reviewed your draft registration statement and have the
following
       comment. In our comment we may ask you to provide us information so that
we may better
       understand your disclosure.

               Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe that our comment applies to your facts and
circumstances or do
       not believe that an amendment is appropriate, please tell us why in your
response.

             After reviewing the information that you provide in response to
the comment and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments.

       Draft Registration Statement on Form S-1 submitted November 2, 2020

       Exhibits

   1.                                                   File the consent of
each director nominee as an exhibit to the registration statement. See
                                                        Rule 438 of Regulation
C under the Securities Act.
               You may contact SiSi Cheng, Staff Accountant, at (202) 551-5004
or W. John Cash,
       Accounting Branch Chief, at (202) 551-3768 if you have questions
regarding comments on the
       financial statements and related matters. Please contact Edward M.
Kelly, Senior Counsel, at
       (202) 551-3728 or Jay E. Ingram, Legal Branch Chief, at (202) 551-3397
with any other
       questions.
 Scott McNeill
Switchback II Corporation
November 24, 2020
Page 2

                                         Sincerely,
FirstName LastNameScott McNeill
                                         Division of Corporation Finance
Comapany NameSwitchback II Corporation
                                         Office of Manufacturing
November 24, 2020 Page 2
cc:       Douglas E. McWilliams, Esq.
FirstName LastName