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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="background-color: white"><B>As
  filed with the Securities and Exchange Commission on February 24, 2021</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>UNITED STATES<BR>
  SECURITIES AND EXCHANGE COMMISSION<BR>
  Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>FORM S-8<BR>
  REGISTRATION STATEMENT<BR>
  UNDER<BR>
  THE SECURITIES ACT OF 1933</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 12pt"><B>Canoo
  Inc.</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(Exact name of registrant as specified in
  its charter)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: bottom; width: 49%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="vertical-align: top; width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: bottom; width: 49%; text-align: center"><FONT STYLE="font-size: 10pt"><B>83-1476189</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(State or other jurisdiction of</P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">incorporation or organization)</P></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(IRS Employer</P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Identification No.)</P></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: top">
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>19951 Mariner Avenue</B></P>
          <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Torrance, California </B></P></TD>
      <TD STYLE="vertical-align: top; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; vertical-align: bottom; text-align: center"><FONT STYLE="font-size: 10pt"><B>90503</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Address of Principal Executive Offices)</FONT></TD>
      <TD STYLE="text-align: center">&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">(Zip Code)</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Canoo Inc. 2020 Equity Incentive Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Canoo Inc. 2020 Employee Stock Purchase
  Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Canoo Inc. 2018 Share Option and Grant
  Plan<BR>
  </B>(Full title of the plan)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Andrew Wolstan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>General Counsel<BR>
  Canoo Inc.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>19951 Mariner Avenue</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Torrance, California 90503<BR>
  </B>(Name and address of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel: (424) 271-2144<BR>
  </B>(Telephone number, including area code, of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Copies to:<BR>
  <B>Marianne Sarrazin</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Malin Delling</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Dave Young</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Cooley LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>101 California Street, 5th Floor</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>San Francisco, California 94111<BR>
  Tel: (415) 693-2177</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions
  of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo; and &ldquo;emerging
  growth company&rdquo; in Rule 12b-2 of the Exchange Act:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
      <TD STYLE="vertical-align: bottom; width: 22%"><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
      <TD STYLE="vertical-align: top; width: 2%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 42%">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom; width: 31%"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
      <TD STYLE="vertical-align: bottom; width: 3%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If an emerging growth company, indicate by check mark if the
  registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
  provided pursuant to Section 7(a)(2)(B) or the Securities Act. <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT>&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B></B></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CALCU<FONT STYLE="font-family: Times New Roman, Times, Serif">LATION
  OF REGISTRATION FEE</FONT></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>&nbsp;</B></FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="padding-left: 0.125in; text-indent: -0.125in; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title
      of Securities to be Registered</B></FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Amount
          to be registered<SUP>(1)</SUP></B></FONT></P></TD>
      <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Proposed
      maximum offering price per share</B></FONT></TD>
      <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Proposed
      maximum aggregate offering price</B></FONT></TD>
      <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Amount
      of registration fee</B></FONT></TD>
      <TD STYLE="white-space: nowrap; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="padding-left: 0.125in; text-indent: -0.125in; width: 52%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2020
      Equity Incentive Plan<BR>
      </B>(Common Stock, par value $0.0001 per share)</FONT></TD>
      <TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">38,686,390</FONT></TD>
      <TD STYLE="white-space: nowrap; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(2)</SUP></FONT></TD>
      <TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
      <TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">13.15</FONT></TD>
      <TD STYLE="white-space: nowrap; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(3)</SUP></FONT></TD>
      <TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
      <TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">508,726,028.50</FONT></TD>
      <TD STYLE="white-space: nowrap; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(3)</SUP></FONT></TD>
      <TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
      <TD STYLE="width: 9%; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">55,502.01</FONT></TD>
      <TD STYLE="white-space: nowrap; width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(3)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="padding-left: 0.125in; text-indent: -0.125in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2020
      Employee Stock Purchase Plan<BR>
      </B>(Common Stock, par value $0.0001 per share)</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,392,350</FONT></TD>
      <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(4)</SUP></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">13.15</FONT></TD>
      <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(3)</SUP></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">84,059,402.50</FONT></TD>
      <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(3)</SUP></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><BR></FONT><FONT STYLE="font-family: Times New Roman, Times, Serif">9,170.88</FONT></TD>
      <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(3)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="padding-left: 0.125in; text-indent: -0.125in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2018
      Share Option and Grant Plan<BR>
      </B>(Common Stock, par value $0.0001 per share)</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">7,650,865</FONT></TD>
      <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(5)</SUP></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">12.66</FONT></TD>
      <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(6)</SUP></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">96,859,950.90</FONT></TD>
      <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(6)</SUP></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">10,567.42</FONT></TD>
      <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>(6)</SUP></FONT></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
      <TD STYLE="padding-left: 0.125in; text-indent: -0.125in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Total</B></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: black 4.5pt double"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: black 4.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">52,729,605</FONT></TD>
      <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: black 4.5pt double"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
      <TD STYLE="border-bottom: black 4.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">689,645,381.90</FONT></TD>
      <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="border-bottom: black 4.5pt double"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</FONT></TD>
      <TD STYLE="border-bottom: black 4.5pt double; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif">75,240.31</FONT></TD>
      <TD STYLE="white-space: nowrap"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0px"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to Rule 416(a) under the Securities
      Act of 1933, as amended (the &ldquo;Securities Act&rdquo;), this registration statement also covers an indeterminate number
      of additional shares that may be issued to adjust the number of shares issued pursuant to the plans described herein in the
      event of a stock dividend, stock split, reverse stock split, extraordinary dividend, extraordinary distribution, recapitalization,
      reorganization, merger, combination, consolidation, split-up, spin-off, combination, exchange of shares, rights offering,
      separation, reorganization, liquidation or similar event.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Represents 38,686,390 shares of the registrant&rsquo;s common stock currently reserved for issuance under the Canoo Inc. 2020 Equity Incentive Plan (the &ldquo;2020 Plan&rdquo;). To the extent that awards outstanding under the 2020 Plan are forfeited, cancelled, surrendered or terminated without issuance of shares, the shares of common stock subject to such awards will be available for future issuance under the 2020 Plan.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">(3)</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Estimated pursuant to Rules 457(c) and 457(h) under the Securities Act, solely for the purposes of calculating the registration fee and based on the average of the high and low prices of the registrant&rsquo;s common stock as reported on the Nasdaq Global Select Market on February 23, 2021, which date is within five business days prior to the filing of this registration statement.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">(4)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Represents 6,392,350 shares of the registrant&rsquo;s common stock currently reserved for issuance under the Canoo Inc. 2020 Employee Stock Purchase Plan (the &ldquo;2020 ESPP&rdquo;).</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">(5)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Represents 7,650,865 shares of the registrant&rsquo;s common
      stock underlying awards previously granted under the Canoo Inc. 2018 Share Option and Grant Plan (the &ldquo;2018
      Plan&rdquo;), as assumed by the registrant on December 21, 2020 pursuant to the Merger Agreement and Plan of Reorganization,
      dated August 17, 2020 (the &ldquo;Merger Agreement&rdquo;), by and among the registrant, HCAC IV First Merger Sub, Ltd, EV
      Global Holdco LLC and Canoo Holdings Ltd.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">(6)</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Estimated in accordance with Rule 457(h) of the Securities Act solely for purposes of calculating the registration fee and based on an average weighted exercise price.</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: -0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 2 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a)
  PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The information required by Part I of Form S-8 to be contained
  in the Section 10(a) prospectus is omitted from this registration statement in accordance with Rule 428 under the Securities Act
  or 1933, as amended (the &ldquo;Securities Act&rdquo;). The document(s) containing the information specified in Part I will be
  sent or given to participants in the Canoo Inc. 2020 Equity Incentive Plan (the &ldquo;2020 Plan&rdquo;), participants in the Canoo
  Inc. 2020 Employee Stock Purchase Plan (the &ldquo;2020 ESPP&rdquo;) and participants in the Canoo Inc. 2018 Share Option and Grant
  Plan (the &ldquo;2018 Plan&rdquo; and together with the 2020 Plan and the 2020 ESPP, the &ldquo;Plans&rdquo;) as specified by Rule
  428(b)(1) of the Securities Act. Such documents are not being filed with the Securities and Exchange Commission (the &ldquo;Commission&rdquo;)
  as part of this registration statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act.
  These document(s) and the documents incorporated by reference in the registration statement pursuant to Item 3 of Part II of this
  form, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  
  <!-- Field: Page; Sequence: 3; Options: NewSection; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 3. Incorporation of Documents by
  Reference.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following documents filed by the registrant with the Commission
  are hereby incorporated by reference in this registration statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">(a)</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">the registrant&rsquo;s annual report on Form 10-K for the fiscal year ended December 31, 2019 filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1750153/000121390020006498/f10k2019_hennessycapital4.htm">March 16, 2020</A>;</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">(b)</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">the registrant&rsquo;s quarterly reports on Form 10-Q for the quarters ended March 31, 2020, June 30, 2020 and September 30, 2020, filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1750153/000121390020011204/f10q0320_hennessycapital4.htm">May 6, 2020</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1750153/000121390020020899/f10q0620_hennessycapital4.htm">August 7, 2020</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/1750153/000121390020036567/f10q0920_hennessycapital4.htm">November 12, 2020</A>, respectively;</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">(c)</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">the registrant&rsquo;s current reports on Form 8-K filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1750153/000121390020022607/ea125677-8k_hennessycap4.htm">August 18, 2020</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1750153/000121390020024002/ea126114-8k_hennessycap4.htm">August 27, 2020</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1750153/000121390020041233/ea131130-8k_hennessycapital.htm">December 7, 2020</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1750153/000121390020043076/ea131791-8k_hennesyiv.htm">December 16, 2020</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1750153/000121390020043813/ea131999-8k_canooinc.htm">December 21, 2020</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/1750153/000121390020044117/ea131799-8k_canooinc.htm">December 22, 2020</A> (as amended on <A HREF="http://www.sec.gov/Archives/edgar/data/1750153/000121390020044119/ea132078-8ka1_canooinc.htm">December 22, 2020</A>) and <A HREF="http://www.sec.gov/Archives/edgar/data/1750153/000121390021002018/ea133252-8k_canooinc.htm">January 13, 2021</A>;</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">(d)</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">the registrant&rsquo;s prospectus filed on <A HREF="http://www.sec.gov/Archives/edgar/data/1750153/000121390021004077/f424b30121_canooinc.htm">January 25, 2021</A> pursuant to Rule 424(b) under the Securities Act, relating to the Registration Statement on Form S-1 (File No. 333-252082), which contains audited financial statements for the Registrant&rsquo;s latest fiscal year for which such statements have been filed; and</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">(e)</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">the description of the registrant&rsquo;s common stock contained in the registration statement on Form 8-A filed with the Commission on <A HREF="http://www.sec.gov/Archives/edgar/data/1750153/000121390019003224/f8a12b022719_hennessycap4.htm">February 27, 2019</A> and any amendment or report filed with the Commission for the purpose of updating the description.</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">All reports and other documents filed by the registrant pursuant
  to Section 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, other than current reports furnished under
  Item 2.02 and Item 7.01 of Form 8-K and any exhibits furnished on such form that relate to such items, after the date of this registration
  statement, and prior to the filing of a post-effective amendment that indicates that all securities offered hereby have been sold
  or that deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part
  of this registration statement from the date of filing of such reports and documents. Any statement contained in a document incorporated
  or deemed to be incorporated herein by reference shall be deemed to be modified or superseded for purposes of this registration
  statement to the extent that a statement herein <FONT STYLE="background-color: white">or </FONT>in any other subsequently filed
  document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement
  so modified or superseded shall not constitute a part of this registration statement, except as so modified or superseded.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 4. Description of Securities</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 5. Interests of Named Experts and
  Counsel</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; Value: 2 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 6. Indemnification of Directors
  and Officers</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Section&nbsp;145(a) of the Delaware General Corporation Law
  (&ldquo;DGCL&rdquo;) provides, in general, that a corporation may indemnify any person who was or is a party to or is threatened
  to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative
  or investigative (other than an action by or in the right of the corporation), because he or she is or was a director, officer,
  employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or
  agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses (including attorneys&rsquo;
  fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by the person in connection with such action,
  suit or proceeding, if he or she acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the
  best interests of the corporation and, with respect to any criminal action or proceeding, had no reasonable cause to believe his
  or her conduct was unlawful.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Section&nbsp;145(b) of the DGCL provides, in general, that a
  corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed
  action or suit by or in the right of the corporation to procure a judgment in its favor because the person is or was a director,
  officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee
  or agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses (including attorneys&rsquo;
  fees) actually and reasonably incurred by the person in connection with the defense or settlement of such action or suit if he
  or she acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests of the corporation,
  except that no indemnification shall be made with respect to any claim, issue or matter as to which he or she shall have been adjudged
  to be liable to the corporation unless and only to the extent that the Court of Chancery or other adjudicating court determines
  that, despite the adjudication of liability but in view of all of the circumstances of the case, he or she is fairly and reasonably
  entitled to indemnity for such expenses that the Court of Chancery or other adjudicating court shall deem proper.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Section&nbsp;145(g) of the DGCL provides, in general, that a
  corporation may purchase and maintain insurance on behalf of any person who is or was a director, officer, employee or agent of
  the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation,
  partnership, joint venture, trust or other enterprise against any liability asserted against such person and incurred by such person
  in any such capacity, or arising out of his or her status as such, whether or not the corporation would have the power to indemnify
  the person against such liability under Section&nbsp;145 of the DGCL.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Additionally, our Second Amended and Restated Certificate of
  Incorporation eliminates our directors&rsquo; liability to the fullest extent permitted under the DGCL. The DGCL provides that
  directors of a corporation will not be personally liable for monetary damages for breach of their fiduciary duties as directors,
  except for liability:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">for any transaction from which the director derives an improper personal benefit;</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">for any act or omission not in good faith or that involves intentional misconduct or a knowing violation of law;</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">for any unlawful payment of dividends or redemption of shares; or</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 24px"><FONT STYLE="font-size: 10pt">&#9679;</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">for any breach of a director&rsquo;s duty of loyalty to the corporation or its stockholders.</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">If the DGCL is amended to authorize corporate action further
  eliminating or limiting the personal liability of directors, then the liability of the Company&rsquo;s directors will be eliminated
  or limited to the fullest extent permitted by the DGCL, as so amended.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 5; Value: 2 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="background-color: white">These provisions do not
  affect a director&rsquo;s responsibilities under any other law, such as the federal securities laws or state or federal environmental
  laws.</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">In addition, we have entered into separate indemnification agreements
  with our directors and officers. These agreements, among other things, require us to indemnify our directors and officers for certain
  expenses, including attorneys&rsquo; fees, judgments, fines, and settlement amounts incurred by a director or officer in any action
  or proceeding arising out of their services as one of our directors or officers or any other company or enterprise to which the
  person provides services at our request.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We maintain a directors&rsquo; and officers&rsquo; insurance
  policy pursuant to which our directors and officers are insured against liability for actions taken in their capacities as directors
  and officers.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 7. Exemption from Registration
  Claimed</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 8. Exhibits.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; width: 9%"><FONT STYLE="font-size: 10pt"><B>Exhibit No.</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 90%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1750153/000121390020044117/ea131799ex3-1_canooinc.htm">Second Amended and Restated Certificate of Incorporation of the Registrant, dated December 21, 2020 (incorporated by reference to Exhibit 3.1 to the Registrant&rsquo;s Current Report on Form&nbsp;8-K, filed with the Securities and Exchange Commission on December 22, 2020).</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1750153/000121390020044117/ea131799ex3-2_canooinc.htm">Amended and Restated Bylaws of the Registrant, dated December 21, 2020 (incorporated by reference to Exhibit 3.2 to the Registrant&rsquo;s Current Report on Form 8-K, filed with the Securities and Exchange Commission on December 22, 2020).</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">5.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea136270ex5-1_canoo.htm"><FONT STYLE="font-size: 10pt">Opinion of Cooley LLP.</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-size: 10pt">16.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1750153/000121390021001996/fs12021ex16-1_canooinc.htm"><FONT STYLE="font-size: 10pt">Letter from PricewaterhouseCoopers LLP to the SEC, dated January 13, 2021 (incorporated by reference to Exhibit 16.1 to the Registration Statement on Form S-1, filed with the Securities and Exchange Commission on January 13, 2021).</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">16.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1750153/000121390021001996/fs12021ex16-2_canooinc.htm"><FONT STYLE="font-size: 10pt">Letter from WithumSmith+Brown, PC to the SEC, dated January 13, 2021 (incorporated by reference to Exhibit 16.2 to the Registration Statement on Form S-1, filed with the Securities and Exchange Commission on January 13, 2021).</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-size: 10pt">23.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="ea136270ex23-1_canoo.htm">Consent of WithumSmith+Brown, PC, independent registered public accounting firm of Hennessy Capital Acquisition Corp. IV</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">23.2</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt"><A HREF="ea136270ex23-2_canoo.htm">Consent of PricewaterhouseCoopers LLP, independent registered public accounting firm of Canoo Holdings Ltd.</A></FONT></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-size: 10pt">23.4</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea136270ex5-1_canoo.htm"><FONT STYLE="font-size: 10pt">Consent of Cooley LLP (included in Exhibit 5.1).</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">24.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="#sig"><FONT STYLE="font-size: 10pt">Power of Attorney (contained on the signature page hereto).</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-size: 10pt">99.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1750153/000121390020039415/fs42020a2_hennessycapacqiv.htm#T105"><FONT STYLE="font-size: 10pt">Canoo Inc. 2020 Equity Incentive Plan (incorporated by reference to Exhibit 10.4 to the Registration Statement on Form S-4 filed on November 25, 2020).</FONT></A></TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">99.2</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD><A HREF="http://www.sec.gov/Archives/edgar/data/1750153/000121390020039415/fs42020a2_hennessycapacqiv.htm#T106"><FONT STYLE="font-size: 10pt">Canoo Inc. 2020 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.5 to the Registration Statement on Form S-4 filed on November 25, 2020).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">99.3</FONT></TD>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD><A HREF="ea136270ex99-3_canoo.htm"><FONT STYLE="font-size: 10pt">Canoo Inc. 2018 Share Option and Grant Plan and forms of Stock Option Grant Notices, Exercise Notice, Stock Option Agreement, Nonstatutory Stock Option Agreement and Restricted Stock Agreement.</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD><FONT STYLE="font-size: 10pt">99.4</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea136270ex99-4_canoo.htm"><FONT STYLE="font-size: 10pt">Forms of Stock Option Grant Notice and Stock Option Agreement under the Canoo Inc. 2020 Equity Incentive Plan.</FONT></A></TD></TR>
  <TR STYLE="vertical-align: top; background-color: White">
      <TD><FONT STYLE="font-size: 10pt">99.5</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><A HREF="ea136270ex99-5_canoo.htm"><FONT STYLE="font-size: 10pt">Forms of RSU Award Grant Notice and RSU Award Agreement under the Canoo Inc. 2020 Equity Incentive Plan.</FONT></A></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B></P>
  
  <!-- Field: Page; Sequence: 6; Value: 2 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Item 9. Undertakings.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">(a)</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">The undersigned registrant hereby undertakes:</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 96px">&nbsp;</TD>
      <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">(1)</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 144px">&nbsp;</TD>
      <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">(i)</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">to include any prospectus required by Section 10(a)(3) of the Securities Act;</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 144px">&nbsp;</TD>
      <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">(ii)</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">to reflect in the prospectus any facts or events arising after the effective date of this registration statement (or the most recent post-effective amendment hereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the &ldquo;Calculation of Registration Fee&rdquo; table in the effective registration statement;</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2in; text-indent: -0.5in">&nbsp;&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 144px">&nbsp;</TD>
      <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">(iii)</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">to include any material information with respect to the plan of distribution not previously disclosed in this registration statement or any material change to such information in this registration statement;</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in">provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii)
  do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic
  reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange
  Act of 1934 that are incorporated by reference in the registration statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 96px">&nbsp;</TD>
      <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.5in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 96px">&nbsp;</TD>
      <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">(3)</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">(b)</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant&rsquo;s annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan&rsquo;s annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in this registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 48px">&nbsp;</TD>
      <TD STYLE="width: 48px"><FONT STYLE="font-size: 10pt">(c)</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 7; Value: 2 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="sig"></A>SIGNATURES</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Act of 1933,
  the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8,
  and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the
  City of Torrance, State of California, on February 24, 2021.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD COLSPAN="2"><FONT STYLE="font-size: 10pt">CANOO INC.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%">&nbsp;</TD>
      <TD STYLE="width: 5%">&nbsp;</TD>
      <TD STYLE="width: 35%">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Tony Aquila</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Name:&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Tony Aquila</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Executive Chairman</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
  appears below hereby constitutes and appoints Tony Aquila and Paul Balciunas, and each of them, his true and lawful attorneys-in-fact
  and agents, each with full power of substitution and resubstitution, for him and in his name, place and stead, in any and all capacities,
  to sign any and all amendments, including post-effective amendments, to this registration statement, and to file the same, with
  exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact
  and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to
  be done, as fully for all intents and purposes as he might or could do in person, hereby ratifying and confirming all that each
  of said attorneys-in-fact and agents, or his substitute or substitutes may lawfully do or cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Pursuant to the requirements of the Securities Act of 1933,
  this registration statement has been signed below by the following persons in the capacities and on the date indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid; width: 32%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 32%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 2%; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: black 1.5pt solid; width: 32%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Tony Aquila</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Executive Chairman and Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">February 24, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Tony Aquila</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">(Principal Executive Officer)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Paul Balciunas</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">February 24, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Paul Balciunas</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">(Principal Financial Officer and <BR>
  Principal Accounting Officer)</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Foster Chiang</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">February 24, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Foster Chiang</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Thomas Dattilo</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">February 24, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Thomas Dattilo</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Greg Ethridge</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">February 24, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Greg Ethridge</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Rainer Schmueckle</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">February 24, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Rainer Schmueckle</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Josette Sheeran</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">February 24, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Josette Sheeran</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">/s/ Debra von Storch</FONT></TD>
      <TD>&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Director</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt">February 24, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-size: 10pt">Debra von Storch</FONT></TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center">&nbsp;</TD></TR>
  </TABLE>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea136270-s8_canoo.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 73260}]
metadata_filer: {"company-data": {"conformed-name": "Canoo Inc.", "cik": "0001750153", "assigned-sic": "3714", "irs-number": "831476189", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-253463", "film-number": "21674590"}, "business-address": {"street1": "19951 MARINER AVENUE", "city": "TORRANCE", "state": "CA", "zip": "90503", "phone": "(424) 271-2144"}, "mail-address": {"street1": "19951 MARINER AVENUE", "city": "TORRANCE", "state": "CA", "zip": "90503"}, "former-company": {"former-conformed-name": "Hennessy Capital Acquisition Corp IV", "date-changed": "20180814"}}
text: As
  filed with the Securities and Exchange Commission on February 24, 2021
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  Canoo
  Inc.
  (Exact name of registrant as specified in
  its charter)
  Delaware
  83-1476189
  (State or other jurisdiction of
  incorporation or organization)
  (IRS Employer
  Identification No.)
  19951 Mariner Avenue
  Torrance, California
  90503
  (Address of Principal Executive Offices)
  (Zip Code)
  Canoo Inc. 2020 Equity Incentive Plan
  Canoo Inc. 2020 Employee Stock Purchase
  Plan
  Canoo Inc. 2018 Share Option and Grant
  Plan
  (Full title of the plan)
  Andrew Wolstan
  General Counsel
  Canoo Inc.
  19951 Mariner Avenue
  Torrance, California 90503
  (Name and address of agent for service)
  Tel: (424) 271-2144
  (Telephone number, including area code, of agent for service)
  Copies to:
  Marianne Sarrazin
  Malin Delling
  Dave Young
  Cooley LLP
  101 California Street, 5th Floor
  San Francisco, California 94111
  Tel: (415) 693-2177
  Indicate by check mark whether the registrant is a large accelerated
  filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions
  of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging
  growth company" in Rule 12b-2 of the Exchange Act:
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☒
  If an emerging growth company, indicate by check mark if the
  registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards
  provided pursuant to Section 7(a)(2)(B) or the Securities Act.
  ☐
  CALCU
  LATION
  OF REGISTRATION FEE
  Title
      of Securities to be Registered
  Amount
          to be registered
  (1)
  Proposed
      maximum offering price per share
  Proposed
      maximum aggregate offering price
  Amount
      of registration fee
  2020
      Equity Incentive Plan
  (Common Stock, par value $0.0001 per share)
  38,686,390
  (2)
  $
  13.15
  (3)
  $
  508,726,028.50
  (3)
  $
  55,502.01
  (3)
  2020
      Employee Stock Purchase Plan
  (Common Stock, par value $0.0001 per share)
  6,392,350
  (4)
  $
  13.15
  (3)
  $
  84,059,402.50
  (3)
  $
  9,170.88
  (3)
  2018
      Share Option and Grant Plan
  (Common Stock, par value $0.0001 per share)
  7,650,865
  (5)
  $
  12.66
  (6)
  $
  96,859,950.90
  (6)
  $
  10,567.42
  (6)
  Total
  52,729,605
  $
  689,645,381.90
  $
  75,240.31
  (1)
  Pursuant to Rule 416(a) under the Securities
      Act of 1933, as amended (the "Securities Act"), this registration statement also covers an indeterminate number
      of additional shares that may be issued to adjust the number of shares issued pursuant to the plans described herein in the
      event of a stock dividend, stock split, reverse stock split, extraordinary dividend, extraordinary distribution, recapitalization,
      reorganization, merger, combination, consolidation, split-up, spin-off, combination, exchange of shares, rights offering,
      separation, reorganization, liquidation or similar event.
  (2)
  Represents 38,686,390 shares of the registrant's common stock currently reserved for issuance under the Canoo Inc. 2020 Equity Incentive Plan (the "2020 Plan"). To the extent that awards outstanding under the 2020 Plan are forfeited, cancelled, surrendered or terminated without issuance of shares, the shares of common stock subject to such awards will be available for future issuance under the 2020 Plan.
  (3)
  Estimated pursuant to Rules 457(c) and 457(h) under the Securities Act, solely for the purposes of calculating the registration fee and based on the average of the high and low prices of the registrant's common stock as reported on the Nasdaq Global Select Market on February 23, 2021, which date is within five business days prior to the filing of this registration statement.
  (4)
  Represents 6,392,350 shares of the registrant's common stock currently reserved for issuance under the Canoo Inc. 2020 Employee Stock Purchase Plan (the "2020 ESPP").
  (5)
  Represents 7,650,865 shares of the registrant's common
      stock underlying awards previously granted under the Canoo Inc. 2018 Share Option and Grant Plan (the "2018
      Plan"), as assumed by the registrant on December 21, 2020 pursuant to the Merger Agreement and Plan of Reorganization,
      dated August 17, 2020 (the "Merger Agreement"), by and among the registrant, HCAC IV First Merger Sub, Ltd, EV
      Global Holdco LLC and Canoo Holdings Ltd.
  (6)
  Estimated in accordance with Rule 457(h) of the Securities Act solely for purposes of calculating the registration fee and based on an average weighted exercise price.
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a)
  PROSPECTUS
  The information required by Part I of Form S-8 to be contained
  in the Section 10(a) prospectus is omitted from this registration statement in accordance with Rule 428 under the Securities Act
  or 1933, as amended (the "Securities Act"). The document(s) containing the information specified in Part I will be
  sent or given to participants in the Canoo Inc. 2020 Equity Incentive Plan (the "2020 Plan"), participants in the Canoo
  Inc. 2020 Employee Stock Purchase Plan (the "2020 ESPP") and participants in the Canoo Inc. 2018 Share Option and Grant
  Plan (the "2018 Plan" and together with the 2020 Plan and the 2020 ESPP, the "Plans") as specified by Rule
  428(b)(1) of the Securities Act. Such documents are not being filed with the Securities and Exchange Commission (the "Commission")
  as part of this registration statement or as prospectuses or prospectus supplements pursuant to Rule 424 of the Securities Act.
  These document(s) and the documents incorporated by reference in the registration statement pursuant to Item 3 of Part II of this
  form, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT
  Item 3. Incorporation of Documents by
  Reference.
  The following documents filed by the registrant with the Commission
  are hereby incorporated by reference in this registration statement:
  (a)
  the registrant's annual report on Form 10-K for the fiscal year ended December 31, 2019 filed with the Commission on
  March 16, 2020
  ;
  (b)
  the registrant's quarterly reports on Form 10-Q for the quarters ended March 31, 2020, June 30, 2020 and September 30, 2020, filed with the Commission on
  May 6, 2020
  ,
  August 7, 2020
  and
  November 12, 2020
  , respectively;
  (c)
  the registrant's current reports on Form 8-K filed with the Commission on
  August 18, 2020
  ,
  August 27, 2020
  ,
  December 7, 2020
  ,
  December 16, 2020
  ,
  December 21, 2020
  ,
  December 22, 2020
  (as amended on
  December 22, 2020
  ) and
  January 13, 2021
  ;
  (d)
  the registrant's prospectus filed on
  January 25, 2021
  pursuant to Rule 424(b) under the Securities Act, relating to the Registration Statement on Form S-1 (File No. 333-252082), which contains audited financial statements for the Registrant's latest fiscal year for which such statements have been filed; and
  (e)
  the description of the registrant's common stock contained in the registration statement on Form 8-A filed with the Commission on
  February 27, 2019
  and any amendment or report filed with the Commission for the purpose of updating the description.
  All reports and other documents filed by the registrant pursuant
  to Section 13(a), 13(c), 14 or 15(d) of the Securities Exchange Act of 1934, as amended, other than current reports furnished under
  Item 2.02 and Item 7.01 of Form 8-K and any exhibits furnished on such form that relate to such items, after the date of this registration
  statement, and prior to the filing of a post-effective amendment that indicates that all securities offered hereby have been sold
  or that deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part
  of this registration statement from the date of filing of such reports and documents. Any statement contained in a document incorporated
  or deemed to be incorporated herein by reference shall be deemed to be modified or superseded for purposes of this registration
  statement to the extent that a statement herein
  or
  in any other subsequently filed
  document that also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any such statement
  so modified or superseded shall not constitute a part of this registration statement, except as so modified or superseded.
  Item 4. Description of Securities
  Not applicable.
  Item 5. Interests of Named Experts and
  Counsel
  Not applicable.
  2
  Item 6. Indemnification of Directors
  and Officers
  Section 145(a) of the Delaware General Corporation Law
  ("DGCL") provides, in general, that a corporation may indemnify any person who was or is a party to or is threatened
  to be made a party to any threatened, pending or completed action, suit or proceeding, whether civil, criminal, administrative
  or investigative (other than an action by or in the right of the corporation), because he or she is or was a director, officer,
  employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or
  agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses (including attorneys'
  fees), judgments, fines and amounts paid in settlement actually and reasonably incurred by the person in connection with such action,
  suit or proceeding, if he or she acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the
  best interests of the corporation and, with respect to any criminal action or proceeding, had no reasonable cause to believe his
  or her conduct was unlawful.
  Section 145(b) of the DGCL provides, in general, that a
  corporation may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed
  action or suit by or in the right of the corporation to procure a judgment in its favor because the person is or was a director,
  officer, employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee
  or agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses (including attorneys'
  fees) actually and reasonably incurred by the person in connection with the defense or settlement of such action or suit if he
  or she acted in good faith and in a manner he or she reasonably believed to be in or not opposed to the best interests of the corporation,
  except that no indemnification shall be made with respect to any claim, issue or matter as to which he or she shall have been adjudged
  to be liable to the corporation unless and only to the extent that the Court of Chancery or other adjudicating court determines
  that, despite the adjudication of liability but in view of all of the circumstances of the case, he or she is fairly and reasonably
  entitled to indemnity for such expenses that the Court of Chancery or other adjudicating court shall deem proper.
  Section 145(g) of the DGCL provides, in general, that a
  corporation may purchase and maintain insurance on behalf of any person who is or was a director, officer, employee or agent of
  the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent of another corporation,
  partnership, joint venture, trust or other enterprise against any liability asserted against such person and incurred by such person
  in any such capacity, or arising out of his or her status as such, whether or not the corporation would have the power to indemnify
  the person against such liability under Section 145 of the DGCL.
  Additionally, our Second Amended and Restated Certificate of
  Incorporation eliminates our directors' liability to the fullest extent permitted under the DGCL. The DGCL provides that
  directors of a corporation will not be personally liable for monetary damages for breach of their fiduciary duties as directors,
  except for liability:
  ●
  for any transaction from which the director derives an improper personal benefit;
  ●
  for any act or omission not in good faith or that involves intentional misconduct or a knowing violation of law;
  ●
  for any unlawful payment of dividends or redemption of shares; or
  ●
  for any breach of a director's duty of loyalty to the corporation or its stockholders.
  If the DGCL is amended to authorize corporate action further
  eliminating or limiting the personal liability of directors, then the liability of the Company's directors will be eliminated
  or limited to the fullest extent permitted by the DGCL, as so amended.
  3
  These provisions do not
  affect a director's responsibilities under any other law, such as the federal securities laws or state or federal environmental
  laws.
  In addition, we have entered into separate indemnification agreements
  with our directors and officers. These agreements, among other things, require us to indemnify our directors and officers for certain
  expenses, including attorneys' fees, judgments, fines, and settlement amounts incurred by a director or officer in any action
  or proceeding arising out of their services as one of our directors or officers or any other company or enterprise to which the
  person provides services at our request.
  We maintain a directors' and officers' insurance
  policy pursuant to which our directors and officers are insured against liability for actions taken in their capacities as directors
  and officers.
  Item 7. Exemption from Registration
  Claimed
  Not applicable.
  Item 8. Exhibits.
  Exhibit No.
  Description
  4.1
  Second Amended and Restated Certificate of Incorporation of the Registrant, dated December 21, 2020 (incorporated by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K, filed with the Securities and Exchange Commission on December 22, 2020).
  4.2
  Amended and Restated Bylaws of the Registrant, dated December 21, 2020 (incorporated by reference to Exhibit 3.2 to the Registrant's Current Report on Form 8-K, filed with the Securities and Exchange Commission on December 22, 2020).
  5.1
  Opinion of Cooley LLP.
  16.1
  Letter from PricewaterhouseCoopers LLP to the SEC, dated January 13, 2021 (incorporated by reference to Exhibit 16.1 to the Registration Statement on Form S-1, filed with the Securities and Exchange Commission on January 13, 2021).
  16.2
  Letter from WithumSmith+Brown, PC to the SEC, dated January 13, 2021 (incorporated by reference to Exhibit 16.2 to the Registration Statement on Form S-1, filed with the Securities and Exchange Commission on January 13, 2021).
  23.1
  Consent of WithumSmith+Brown, PC, independent registered public accounting firm of Hennessy Capital Acquisition Corp. IV
  23.2
  Consent of PricewaterhouseCoopers LLP, independent registered public accounting firm of Canoo Holdings Ltd.
  23.4
  Consent of Cooley LLP (included in Exhibit 5.1).
  24.1
  Power of Attorney (contained on the signature page hereto).
  99.1
  Canoo Inc. 2020 Equity Incentive Plan (incorporated by reference to Exhibit 10.4 to the Registration Statement on Form S-4 filed on November 25, 2020).
  99.2
  Canoo Inc. 2020 Employee Stock Purchase Plan (incorporated by reference to Exhibit 10.5 to the Registration Statement on Form S-4 filed on November 25, 2020).
  99.3
  Canoo Inc. 2018 Share Option and Grant Plan and forms of Stock Option Grant Notices, Exercise Notice, Stock Option Agreement, Nonstatutory Stock Option Agreement and Restricted Stock Agreement.
  99.4
  Forms of Stock Option Grant Notice and Stock Option Agreement under the Canoo Inc. 2020 Equity Incentive Plan.
  99.5
  Forms of RSU Award Grant Notice and RSU Award Agreement under the Canoo Inc. 2020 Equity Incentive Plan.
  4
  Item 9. Undertakings.
  (a)
  The undersigned registrant hereby undertakes:
  (1)
  To file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
  (i)
  to include any prospectus required by Section 10(a)(3) of the Securities Act;
  (ii)
  to reflect in the prospectus any facts or events arising after the effective date of this registration statement (or the most recent post-effective amendment hereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in this registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth in the "Calculation of Registration Fee" table in the effective registration statement;
  (iii)
  to include any material information with respect to the plan of distribution not previously disclosed in this registration statement or any material change to such information in this registration statement;
  provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii)
  do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in periodic
  reports filed with or furnished to the Commission by the registrant pursuant to Section 13 or Section 15(d) of the Securities Exchange
  Act of 1934 that are incorporated by reference in the registration statement.
  (2)
  That, for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  (3)
  To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.
  (b)
  The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 (and, where applicable, each filing of an employee benefit plan's annual report pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in this registration statement shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.
  (c)
  Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.
  5
  SIGNATURES
  Pursuant to the requirements of the Securities Act of 1933,
  the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8,
  and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the
  City of Torrance, State of California, on February 24, 2021.
  CANOO INC.
  By:
  /s/ Tony Aquila
  Name:
  Tony Aquila
  Title:
  Executive Chairman
  POWER OF ATTORNEY
  KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature
  appears below hereby constitutes and appoints Tony Aquila and Paul Balciunas, and each of them, his true and lawful attorneys-in-fact
  and agents, each with full power of substitution and resubstitution, for him and in his name, place and stead, in any and all capacities,
  to sign any and all amendments, including post-effective amendments, to this registration statement, and to file the same, with
  exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact
  and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to
  be done, as fully for all intents and purposes as he might or could do in person, hereby ratifying and confirming all that each
  of said attorneys-in-fact and agents, or his substitute or substitutes may lawfully do or cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities Act of 1933,
  this registration statement has been signed below by the following persons in the capacities and on the date indicated.
  Signature
  Title
  Date
  /s/ Tony Aquila
  Executive Chairman and Director
  February 24, 2021
  Tony Aquila
  (Principal Executive Officer)
  /s/ Paul Balciunas
  Chief Financial Officer
  February 24, 2021
  Paul Balciunas
  (Principal Financial Officer and
  Principal Accounting Officer)
  /s/ Foster Chiang
  Director
  February 24, 2021
  Foster Chiang
  /s/ Thomas Dattilo
  Director
  February 24, 2021
  Thomas Dattilo
  /s/ Greg Ethridge
  Director
  February 24, 2021
  Greg Ethridge
  /s/ Rainer Schmueckle
  Director
  February 24, 2021
  Rainer Schmueckle
  /s/ Josette Sheeran
  Director
  February 24, 2021
  Josette Sheeran
  /s/ Debra von Storch
  Director
  February 24, 2021
  Debra von Storch
  6