August 21, 2018

Bin Li
Chief Executive Officer
NIO Inc.
Building 20, No. 56 AnTuo Road, Jiading District
Shanghai, 201804
People's Republic of China

       Re: NIO Inc.
           Registration Statement on Form F-1
           Filed August 13, 2018
           File No. 333-226822

Dear Mr. Li:

       We have reviewed your registration statement and have the following
comments. In
some of our comments, we may ask you to provide us with information so we may
understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
circumstances or do not believe an amendment is appropriate, please tell us why
in your

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments.

Registration Statement on Form F-1

Directors and Executive Officers, page 162

1.     We note your disclosure that you have appointed James Gordon Mitchell to
become a
       member of your board of directors after your registration statement on
Form F-1 has been
       declared effective. Please file Mr. Mitchell's written consent to be
named as a director
       appointee in your registration statement as an exhibit to your
       statement pursuant to Rule 438 of the Securities Act.
 Bin Li
NIO Inc.
August 21, 2018
Page 2
Exhibit Index, page II-10

2.       Please revise the exhibit index to indicate that portions of the
"Manufacture Cooperation
         Agreement between the registrant and Jianghuai Automobile Group Co.,
Ltd." have been
         omitted pursuant to a request for confidential treatment, and renumber
this agreement as
         Exhibit 10.6 so that it is consistent with the request.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration

        You may contact Doug Jones at 202-551-3309 or Lyn Shenk, Accounting
Chief, at 202-551-3380 if you have questions regarding comments on the
financial statements
and related matters. Please contact Sonia Bednarowski at 202-551-3666 or Anne
Parker, Assistant Director, at 202-551-3611 with any other questions.

FirstName LastNameBin Li                                      Sincerely,
Comapany NameNIO Inc.
                                                              Division of
Corporation Finance
August 21, 2018 Page 2                                        Office of
Transportation and Leisure
FirstName LastName