<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0000876661</cik>
        <entityName>NEW YORK STOCK EXCHANGE LLC</entityName>
    </exchange>

    <issuer>
        <cik>0001802749</cik>
        <entityName>Lightning eMotors, Inc.</entityName>
        <fileNumber>001-39283</fileNumber>
        <address>
            <street1>1731 Embarcadero Rd</street1>
            <city>Palo Alto</city>
            <stateOrCountryCode>CA</stateOrCountryCode>
            <stateOrCountry>CALIFORNIA</stateOrCountry>
            <zipCode>94303</zipCode>
        </address>
        <telephoneNumber>(650) 276-7040</telephoneNumber>
    </issuer>

    <descriptionClassSecurity>Common Stock; Redeemable Warrants, each whole warrant exercisable 1/20th of a share of common stock at an exercise price of $230.00 per whole share</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(b)</ruleProvision>

    <signatureData>
        <signatureName>Emily Fuhrman</signatureName>
        <signatureTitle>Analyst, Regulation</signatureTitle>
        <signatureDate>2024-01-03</signatureDate>
    </signatureData>
</notificationOfRemoval>