United States securities and exchange commission logo

                           August 6, 2021

       Thomas V. Canepa
       General Counsel
       Lordstown Motors Corp.
       2300 Hallock Young Road
       Lordstown, Ohio 44481

                                                        Re: Lordstown Motors
Statement on Form S-1
                                                            Filed July 30, 2021
                                                            File No. 333-258306

       Dear Mr. Canepa:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Beverly
Singleton at (202) 551-3328 with any questions.


                           Division of Corporation Finance

                           Office of Manufacturing