NOTIFICATION OF THE REMOVAL FROM LISTING AND REGISTRATION OF THE STATED SECURITIES

The New York Stock Exchange ("NYSE" or the "Exchange") hereby notifies the Securities and Exchange Commission (the "Commission") of its intention to remove the entire class of Common Stock and Warrants, each whole warrant exercisable to purchase 1/20th of a share of Common Stock at an exercise price of $230.00 per share (the "Securities") of Lightning EMotors, Inc. (the "Company") from listing and registration on the Exchange on January 16, 2024, pursuant to the provisions of Rule 12d2-2(b) because, in the opinion of the Exchange, the Securities are no longer suitable for continued listing and trading on the NYSE.

The Exchange has determined to delist the Company's Securities pursuant to Section 802.01B of the NYSE's Listed Company Manual because the Company had fallen below the NYSE's continued listing standard requiring listed companies to maintain an average global market capitalization over a consecutive 30 trading day period of at least $15,000,000.

On September 18, 2023, the Exchange determined that the Securities of the Company should be suspended from trading and directed the preparation and filing with the Commission of this application for the removal of the Securities from listing and registration on the NYSE. The Company was notified on September 18, 2023.

Pursuant to the above authorization, a press release regarding the proposed delisting was issued and posted on the Exchange's website on September 18, 2023, and trading in the Securities was immediately suspended.

The Company had a right to appeal to a Committee of the Board of Directors of the Exchange, the determination to delist the Securities, provided it filed a written request for such a review with the Secretary of the Exchange within ten business days of receiving notice of the delisting determination. The Company filed an appeal request on October 2, 2023, which the Company subsequently withdrew. Consequently, all conditions precedent under SEC Rule 12d2-2(b) to the filing of this application have been satisfied.