Nikola (NKLA) 10-K/A2022 FY Annual report (amended)

Filed: 12 May 23, 5:08pm

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New words: abetting, accident, acquiree, admitting, affirmative, agent, allegedly, Alonzo, antidilutive, arbitration, argument, attached, authoritative, Barbara, BeHage, Ben, bench, Benjamin, bifurcated, bifurcation, blackout, Block, bond, Brennan, Broderick, Brophy, Brown, Buffone, bulk, buyer, calendar, Cannon, Carpenter, Castleberg, Cataldi, Chamber, Chelico, codified, Colton, commensurate, concealment, confer, count, Counterclaim, Craig, Crisanto, declaratory, deduction, Del, deSPAC, dispute, disseminated, doubt, drawn, Egleston, enjoin, Epstein, Ericson, escalating, explanatory, Farnan, FCPM, Fiori, forgiven, fourteen, fraudulent, front, FVO, Gainey, Glancy, Gottwald, Gregory, Grinberger, guilty, GWh, Haute, HBR, heard, Heritage, hierarchy, holiday, Hon, host, HQ, HRS, IAS, ICC, ID, improperly, incomplete, indenture, Indiana, indictment, inducement, injured, intoxicated, invoiced, IRC, irrevocable, Jr, Judge, Kassin, Lady, language, LAPD, Lauren, leaseback, Leviton, liaison, Lionel, majeure, Mancini, McKenna, meal, mediated, Melissa, Michelle, Mike, Miller, MIPA, Murray, NOL, noncancellable, noteholder, obsolescence, omission, oral, output, overnight, owed, paragraph, Patel, Patterson, Paul, PD, Philip, picked, PIK, pled, Pomerantz, preliminary, premised, proceed, Prongay, properly, proportionate, prospective, PSU, QEP, QFTC, quotient, Randstad, rank, ratably, recency, reclassification, redeploying, reevaluate, remanded, remitted, rescission, rescissory, reuse, RMG, Ronald, Rushing, Ryan, seller, Selwood, semiannually, shortly, SOFR, space, standby, Stanley, Stone, Strike, Stuart, Susan, TA, taxation, telephonic, Terre, Timothy, toggle, Toner, Tumim, twentieth, UCC, umbrella, unamortized, uncollectible, unconsolidated, unpaid, unsealing, unsecured, upfront, Valley, verified, Victor, VWAP, Wabash, wage, waiting, waived, Walker, web, Webb, West, Wheeler, whichever, Wilhelm, wire, withdrawal, withdrew, withheld, WVR, Zachary

Removed: add, duly, establishing, knowledge, proxy, Shindler, Stephen, thereunto, undersigned, XBRL

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Exhibit 31.4

CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER PURSUANT TO SECTION 302

OF THE SARBANES-OXLEY ACT OF 2002

I, Anastasiya Pasterick, certify that:

1.I have reviewed this Amendment No. 1 to Annual Report on Form 10-K/A of Nikola Corporation;

2.Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report.

4.[Intentionally omitted.]

5.[Intentionally omitted.]


Date: May 12, 2023			/s/ Anastasiya Pasterick
			Anastasiya Pasterick
			Chief Financial Officer
			(Principal Financial Officer)