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                             July 21, 2023

       Steven Feng
       Chief Financial Officer
       NIO Inc.
       Building 20, 56 Antuo Road
       Jiading District, Shanghai 201804
       People   s Republic of China

                                                        Re: NIO Inc.
                                                            Form 20-F for the 
Fiscal Year Ended December 31, 2022
                                                            Filed April 28, 
2023
                                                            File No. 001-38638

       Dear Steven Feng:

              We have limited our review of your filing to the submission 
and/or disclosures as
       required by Item 16I of Form 20-F and have the following comments. In 
some of our comments,
       we may ask you to provide us with information so we may better 
understand your disclosure.

              Please respond to these comments within ten business days by 
providing the requested
       information or advise us as soon as possible when you will respond.

                                                         After reviewing your 
response to these comments, we may have additional comments.

       Form 20-F for the Fiscal Year Ended December 31, 2022

       Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent 
Inspections, page 171

   1.                                                   We note your statement 
that you reviewed your register of members and public filings
                                                        made by your 
shareholders in connection with your required submission under paragraph
                                                        (a). Please 
supplementally describe any additional materials that were reviewed and tell
                                                        us whether you relied 
upon any legal opinions or third party certifications such as
                                                        affidavits as the basis 
for your submission. In your response, please provide a similarly
                                                        detailed discussion of 
the materials reviewed and legal opinions or third party
                                                        certifications relied 
upon in connection with the required disclosures under paragraphs
                                                        (b)(2) and (3).
   2.                                                   In order to clarify the 
scope of your review, please supplementally describe the steps you
                                                        have taken to confirm 
that none of the members of your board or the boards of your
                                                        consolidated foreign 
operating entities are officials of the Chinese Communist Party. For
 Steven Feng
NIO Inc.
July 21, 2023
Page 2
      instance, please tell us how the board members    current or prior 
memberships on, or
      affiliations with, committees of the Chinese Communist Party factored 
into your
      determination. In addition, please tell us whether you have relied upon 
third party
      certifications such as affidavits as the basis for your disclosure.
3.    We note that your disclosures pursuant to Items 16I(b)(2), (b)(3), and 
(b)(5) are provided
      for    NIO Inc. or the VIEs.    We also note that your list of 
subsidiaries in Exhibit 8.1
      appears to indicate that you have subsidiaries in Hong Kong and countries 
outside China
      that are not included in your VIEs. Please note that Item 16I(b) requires 
that you provide
      disclosures for yourself and your consolidated foreign operating 
entities, including
      variable interest entities or similar structures.

             With respect to (b)(2), please supplementally clarify the 
jurisdictions in which your
           consolidated foreign operating entities are organized or 
incorporated and provide the
           percentage of your shares or the shares of your consolidated 
operating entities owned
           by governmental entities in each foreign jurisdiction in which you 
have consolidated
           operating entities in your supplemental response.
             With respect to (b)(3) and (b)(5), please provide the required 
information for you and
           all of your consolidated foreign operating entities in your 
supplemental response.
4.    With respect to your disclosure pursuant to Item 16I(b)(5), we note that 
you have included
      language that such disclosure is    to our knowledge.    Please 
supplementally confirm
      without qualification, if true, that your articles and the articles of 
your consolidated
      foreign operating entities do not contain wording from any charter of the 
Chinese
      Communist Party.
        We remind you that the company and its management are responsible for 
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action 
or absence of
action by the staff.

       Please contact Tyler Howes at 202-551-3370 or Christopher Dunham at 
202-551-3783
with any questions.



                                                            Sincerely,
FirstName LastNameSteven Feng
                                                            Division of 
Corporation Finance
Comapany NameNIO Inc.
                                                            Disclosure Review 
Program
July 21, 2023 Page 2
cc:       Yuting Wu, Esq.
FirstName LastName