<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
United States securities and exchange commission logo





                               December 30, 2020

       Brandon Bentley
       General Counsel
       InterPrivate Acquisition Corp.
       1350 Avenue of the Americas
       New York, New York 10019

                                                        Re: InterPrivate
Acquisition Corp.
                                                            Registration
Statement on Form S-4
                                                            Filed December 3,
2020
                                                            File No. 333-251106

       Dear Mr. Bentley:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Form S-4 filed 12/03/2020

       What equity stake will current InterPrivate stockholders and Aeva
Stockholders have in the Post-
       Combination Company after the Closing?, page 6

   1.                                                   Please revise to
include the missing percentages in your next amendment.
       What interests do InterPrivate   s current officers and directors have
in the Business
       Combination?, page 8

   2.                                                   Please revise the first
bullet point to disclose the amount the Sponsor paid for the
                                                        warrants.
   3.                                                   Please quantify the
value of the interests held by the Sponsor, current officers and
                                                        directors as of the
most practicable date. Plesae disclose the value of the equity interest of
 Brandon Bentley
FirstName
InterPrivateLastNameBrandon
             Acquisition Corp. Bentley
Comapany30,
December    NameInterPrivate
               2020          Acquisition Corp.
December
Page  2    30, 2020 Page 2
FirstName LastName
         current officers and directors where you disclose the number of shares
held by such
         officers and directors.
4.       Please disclose Mr. Pinto's portion of the $1 million transaction
success fee InterPrivate
         expects to pay to Emerson Equity LLC in connection with the closing of
the Business
         Combination.
InterPrivate will enter into the Stockholders Agreement . . ., page 69

5.       Given the information disclosed in this paragraph as it relates to the
Stockholders
         Agreement and in light of the collective beneficial ownership of the
persons and entities
         you mention, please provide us your analysis of whether you will be a
"controlled
         company" under exchange rules and, if so, the related risks to
investors and corporate
         governance exemptions on which you would be entitled to rely.
The Background of the Business Combination, page 98

6.       Please clarify the nature of the counterproposal submitted on
September 20, as disclosed
         on page 102, including how the consideration, transaction structure
and governance
         differed from the initial proposal. Provide similar details regarding
the proposal submitted
         on September 21 by InterPrivate and "further negotiation" mentioned on
page 103. Your
         revisions should make clear how the material terms of the transaction
evolved during
         negotiations between the parties.
7.       We note your disclosure that InterPrivate decided to discontinue
discussions with other
         potential targets other than Aeva after conducting further due
diligence on the potential
         targets. Please expand your disclosure to discuss in greater detail
these other potential
         targets, including their size and material attributes, and the reasons
they were not pursued.
8.       We note your disclosure that on September 18, 2020 Credit Suisse sent
InterPrivate a
         detailed questionnaire outlining certain issues on which Aeva   s
management and board
         had requested clarity. Please revise to discuss the nature of the of
the issues addressed.
InterPrivate's Board of Directors' Reasons for the Approval of the Business
Combination, page
104

9.       Please revise to clarify what information your Board learned as a
result of its consultation
         with industry experts. Please also revise to clarify how its research
on comparable
         companies and comparable transactions led to its conclusion to enter
the transaction,
         including how those companies and transactions relate to the value of
Aeva.
10.      Please reconcile the bullet point on page 105 regarding "experienced
management team"
         with the risk factor on page 64 discussing management's "limited
experience."
11.      In the listing of reasons on page 104, please discuss whether the
Board considered as a
         negative factor the fact that your public stockholders will hold a
minority share position in
         the Post-Combination Company.
 Brandon Bentley
FirstName
InterPrivateLastNameBrandon
             Acquisition Corp. Bentley
Comapany30,
December    NameInterPrivate
               2020          Acquisition Corp.
December
Page  3    30, 2020 Page 3
FirstName LastName
Certain Unaudited Aeva Prospective Financial Information, page 106

12.      Please revise the bullets following the table on page 107 to provide
more specificity
         concerning the assumptions you discuss. As one example only, revise to
clarify the
         assumptions underlying the substantial revenue growth from 2023-2025.
Interests of Aeva's Directors and Executive Officers . . .,, page 109

13.      Please revise to discuss the employment agreements your affiliates
will enter into in
         connection with this transaction. Also revise to clarify how the
equity they hold,
         including options, will be converted and the value of the equity the
will hold after the
         transaction, based on recent market prices.
Materia U.S. Federal Income Tax Considerations, page 129

14.      If the disclosure in this section represents the opinion of counsel,
as indicated by Exhibit
         8.1, please revise to identify counsel and that the disclosure
represents its opinion. Also,
         we note the disclosure on page 134 that each of InterPrivate and Aeva
"intends and
         expects" the transaction to qualify as a reorganization. If counsel
cannot provide a "will"
         opinion, because the tax consequences of the transaction are
uncertain, please explain the
         risks to investors and the degree of uncertainty.
Supermajority Vote for Certain Amendments, page 142

15.      In addition to referring to the paragraph and/or Article of your
proposed certificate of
         incorporation, revise to briefly explain the contents of the paragraph
and/or Article that
         may not be changed except by supermajority vote.
Information about Aeva, page 155

16.      We note that Aeva has entered into a number of partnerships. For
example, we note that
         Aeva entered into a multi-year production partnership with ZF. Please
disclose the
         material terms of these agreements and file the agreements as an
exhibit to the registration
         statement.
Aeva 4D LiDAR vs. Other Sensing Technologies, page 161

17.      Please balance your disclosure to discuss any material disadvantages
of Aeva 4D lidar
         sensors as compared to legacy lidar, cameras and radar.
Notes to Financial Statements
Summary of Significant Accounting Policies, page F-40

18.      Please include your accounting policy for software development costs
in your Summary
         of Significant Accounting Polices footnote, if material.

Revenue Recognition
 Brandon Bentley
InterPrivate Acquisition Corp.
December 30, 2020
Page 4
Nature of Products and Services and Revenue Recognition, page F-41

19.      Please expand your revenue recognition disclosure to address the
following:

                Describe if there are any material differences in revenue
recognition for sales to
              distributors versus sales to customers.
                On page F-63, you disclose revenue for engineering and
development services are
              recognized over time. Please provide us with your analysis of how
you determined
              such services were in the scope of ASC 606.
                You disclose on page 163 that your automotive solutions have
the potential to also
              generate additional revenue through the sale of software updates
and other software
              enabled features. If your current product offerings contain
software updates, tell us
              how you determined that promised software updates are not
material performance
              obligations. In your response, please clarify how long, post
product sale, you
              promise to provide free software updates to the customer.

        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

        You may contact Charles Eastman at 202-551-3794 or Melissa Raminpour at
202-551-
3379 if you have questions regarding comments on the financial statements and
related
matters. Please contact Geoffrey Kruczek at 202-551-3641 or Asia Timmons-Pierce
at 202-551-
3754 with any other questions.



FirstName LastNameBrandon Bentley                              Sincerely,
Comapany NameInterPrivate Acquisition Corp.
                                                               Division of
Corporation Finance
December 30, 2020 Page 4                                       Office of
Manufacturing
FirstName LastName
</TEXT>
</DOCUMENT>
