United States securities and exchange commission logo

                             March 23, 2022

       Anna Rudensj
       General Counsel
       Polestar Automotive Holding UK Ltd
       Assar Gabrielssons V  g 9
       405 31 G  teborg, Sweden

                                                        Re: Polestar Automotive
Holding UK Ltd
                                                            Amendment No. 3 to
Registration Statement on Form F-4
                                                            Filed March 7, 2022
                                                            File No. 333-260992

       Dear Ms. Rudensj  :

             We have reviewed your amended registration statement and have the
       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

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
February 25, 2022 letter.

       Amendment No. 3 to Registration Statement on Form F-4

       Index of Financial Statements
       Audited Financial Statements of Polestar Automotive Holding UK Limited,
page F-1

   1.                                                   We note audited
financial statements of the registrant, Polestar Automotive Holding UK
                                                        Limited have been
omitted. Please provide audited financial statements of the registrant or
                                                        explain to us why you
believe you are not required to do so.
       Gores Guggenheim, Inc.
       Audited Financial Statements For the year ended December 31, 2021
       Report of Independent Registered Public Accounting Firm, page F-3
 Anna Rudensj
Polestar Automotive Holding UK Ltd
March 23, 2022
Page 2
2.       We note that you include two sets of audited financial statements for
Gores Guggenheim,
         Inc. both of which include the balance sheet as of December 31, 2020
and the related
         statements of operations, changes in stockholder   s equity, and cash
flows for the period
         from December 21, 2020 (inception) through December 31, 2020. Your
         presentation is confusing. Please revise to include the set of audited
financial statements
         as of December 31, 2021 and 2020 and for the year ended December 31,
2021 and for the
         period from December 21, 2020 (inception) through December 31, 2020
and respective
         auditor reports as filed in the Form 10-K/A filed on March 4, 2022.
Item 21. Exhibits and Financial Statement Schedules, page II-1

3.       We note your disclosure in the exhibit index key that "certain
confidential portions" have
         been omitted from various exhibits. To the extent you intend to redact
information from
         any exhibit pursuant to Item 601(b)(10)(iv) of Regulation S-K, please
revise the
         applicable footnote to state that certain information has been
excluded from relevant
         exhibits because it is both not material and the type of information
that the registrant treats
         as private or confidential.
        You may contact Eiko Yaoita Pyles, Staff Accountant, at (202) 551-3587
or Jean Yu,
Assistant Chief Accountant, at (202) 551-3305 if you have questions regarding
comments on the
financial statements and related matters. Please contact Bradley Ecker, Staff
Attorney, at (202)
551-4985 or Sherry Haywood, Staff Attorney, at (202) 551-3345 with any other

FirstName LastNameAnna Rudensj                                   Sincerely,
Comapany NamePolestar Automotive Holding UK Ltd
                                                                Division of
Corporation Finance
March 23, 2022 Page 2                                           Office of
FirstName LastName