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                              October 13, 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
                                                            Response dated 
September 1, 2023
                                                            File No. 001-38638

       Dear Steven Feng:

              We have reviewed your September 1, 2023 response to our comment 
letter and have the
       following comment.

              Please respond to this letter 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 this letter, we may have 
additional comments. Unless
       we note otherwise, any references to prior comments are to comments in 
our August 24,
       2023 letter.

       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 response 
to comment 1, as well as your response to prior comment 3.
                                                        Please amend this 
section of your filing to disclose the partial ownership NIO China by
                                                        four state-owned 
enterprises and outlining any ability, either individually or collectively,
                                                        to influence your 
operations or the direction of your management and policies, including
                                                        through the nomination 
of directors. Please also clarify for us whether Awesome Pilot
                                                        Limited is affiliated 
with any government entities. Please further revise to disclose your
                                                        conclusion as to 
whether Xiaobei Chen is an official of the CCP and how you considered
                                                        the material facts 
underlying this conclusion, including that she is the director designated
                                                        by a PRC state-owned 
enterprise and serves as a member of the Chinese Communist Party
                                                        Committee of a PRC 
state-owned enterprise. Please further revise to identify this PRC
                                                        state-owned enterprise, 
outline XiaoBei Chen   s roles and responsibilities within the CCP
 Steven Feng
NIO Inc.
October 13, 2023
Page 2
      committee as well as the enterprise, and disclose whether she is a CCP 
member.
       Please contact Christopher Dunham at 202-551-3783 or Andrew Mew at 
202-551-3377
with any other questions.



                                                         Sincerely,
FirstName LastNameSteven Feng
                                                         Division of 
Corporation Finance
Comapany NameNIO Inc.
                                                         Disclosure Review 
Program
October 13, 2023 Page 2
cc:       Yuting Wu, Esq.
FirstName LastName