Exhibit 1.01

Conflict Minerals Report of Workhorse Group Inc.

For the year ended December 31, 2022

in accordance with Rule 13p-1 under the Securities Exchange Act of 1934

This Conflict Minerals Report (this “Report”) of Workhorse Group Inc. (the “Company”) has been prepared pursuant to Rule 13p-1 and Form SD (the “Rule”) promulgated under the Securities Exchange Act of 1934, as amended, for the reporting period January 1, 2022 to December 31, 2022 (the “Reporting Period”). For the purposes of this Report, “Conflict Minerals” are defined as cassiterite, columbite-tantalite (coltan), gold, wolframite, and their derivatives which are limited to tin, tantalum, and tungsten. The “Covered Countries” for the purposes of the Rule and this Report are the Democratic Republic of the Congo (the “DRC”), the Republic of the Congo, the Central African Republic, South Sudan, Uganda, Rwanda, Burundi, Tanzania, Zambia and Angola. As described in this Report, the Company manufactures products for which Conflict Minerals are necessary to their functionality. These products are collectively referred to in this Report as the “Covered Products.”

Description of the Company’s Products Covered by this Report

The Company is a technology company focused on providing sustainable and cost-effective solutions to the commercial transportation sector. The Company creates all-electric delivery trucks and drone systems. This Report relates to Covered Products for which manufacture for sale was completed during the Reporting Period.

Conflict Free Minerals Policy

Our conflict free minerals policy communicates that our direct suppliers obtain materials from environmentally and socially responsible sources, including conflict free sources within the Covered Countries (available at https://ir.workhorse.com/corporate-governance/company-policies).

Reasonable Country of Origin Inquiry

In accordance with the Rule, the Company conducted a reasonable country-of-origin inquiry (“RCOI”) to determine whether any of the Conflict Minerals originated in the Covered Countries. The RCOI consisted principally of identifying “in scope” suppliers to provide traceability throughout our supply chain to establish the origin of Conflict Minerals. In conducting the RCOI, the Company used various measures, including requesting a supplier’s sourcing policy with respect to Conflict Minerals and completion of the Responsible Minerals Initiative (“RMI”), formerly the Conflict-Free Sourcing Initiative, Conflict Minerals Reporting Template (“CMRT”), to verify that Conflict Minerals are not mined in areas not considered to be “Conflict-free.” The Company requested this information from 100% of its direct suppliers. Among the purposes of this request for information from suppliers was to identify, if possible, the supply chain, including smelters and refiners that contribute refined Conflict Minerals to the Company’s products, and to obtain information from those identified suppliers regarding whether any of the components they provided originated from Covered Countries.

The Company’s Due Diligence Process

The due diligence process was designed to conform with the internationally recognized framework set out in the Organization for Economic Co-operation and Development (“OECD”) Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas (“OECD Framework”).

Consistent with the OECD Framework, the Company retained Assent Compliance (“Assent”), a third-party service provider, to assist it in reviewing its supply chain and identify risks. The Company provided a list of suppliers and parts associated with the in-scope products to Assent.

With the support of the Assent team, the Company requested that all suppliers complete a CMRT. Assent monitored and tracked all communications for future reporting and transparency.

Step 1: Establish Strong Company Management Systems

The Company has taken the following steps to establish management systems in line with Step 1 of the OECD Framework:

Step 2: Identify and Assess Risks in the Supply Chain

The Company has taken the following measures to identify and assess conflict mineral risk in its supply chain:

Step 3: Design and Implement Strategy to Respond to Identified Risks

The Company has taken the following measures to design and implement a strategy to respond to identified risks as part of the Company’s due diligence process:

Step 4: Carry Out Independent Third-Party Audit of Supply Chain

The Company does not have any direct relationships with smelters or refiners that process Conflict Minerals, and it does not perform or direct audits of these entities within its supply chain. The Company’s due diligence efforts instead rely on cross-industry initiatives, such as the RMI, to conduct audits of smelters’ and refiners’ due diligence practices.

Step 5: Report Annually on Supply Chain Due Diligence

The Company files a Form SD and Conflict Minerals Report with the SEC on an annual basis. In accordance with the Rule and the OECD Framework, this report is publicly available on the investor relations page of the Company’s website at https://ir.workhorse.com/sec-filings/.

The Company’s supply chain with respect to the Covered Products is complex, and the Company, as a purchaser of components, is many steps removed from the extraction and transport of the Conflict Minerals. As a result, tracing these minerals to their sources is a challenge that requires the Company to enlist its suppliers in its efforts to achieve supply chain transparency, including its effort to obtain information regarding the origin of the Conflict Minerals. The information provided by suppliers may be inaccurate or incomplete or subject to other irregularities. In addition, because of the Company’s relative location within the supply chain in relation to the actual extraction and transport of Conflict Minerals, its ability to verify the accuracy of information reported by its suppliers is limited. Accordingly, the Company can provide only reasonable, not absolute, assurance regarding the source and chain of custody of the Conflict Minerals in the Covered Products.

Through its due diligence procedures, the Company identified 11 in-scope suppliers. Supplier information was reviewed to categorize all suppliers as set forth in the table below.

Identified Countries of Origin. Based on the information provided by suppliers pursuant to the due diligence process, the Company does not have sufficient information with respect to the Covered Products to reliably determine the countries of origin of all of the Conflict Minerals in the Covered Products. However, based on the information that has been obtained from suppliers, the Company has reasonably determined that the countries of origin of its suppliers’ products include the countries listed in Annex 1.

During 2023, the Company intends to continue to enhance its due diligence procedures to further mitigate the risk that Conflict Minerals used in the Company’s products may finance or benefit armed groups in the Covered Countries. These procedures include the following:

Forward-Looking Statements

Certain statements contained in or incorporated by reference into this Report may be forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. These forward-looking statements generally are identified by the words “believe,” “project,” “expect,” “anticipate,” “estimate,” “intend,” “strategy,” “plan,” “may,” “should,” “will,” “would,” “will be,” “will continue,” “will likely result,” and similar expressions, although not all forward-looking statements contain these identifying words. These forward-looking statements are based on current expectations and assumptions that are subject to risks and uncertainties which may cause actual results to differ materially from the forward-looking statements. Risks and uncertainties that could cause or contribute to such differences include, without limitation, those described in our Annual Report on Form 10-K for the fiscal year ended December 31, 2022. We undertake no obligation to update publicly or revise any forward-looking statements. You should not rely upon forward-looking statements as predictions of future events or performance. The documents available on, and the contents of, our website are not incorporated by reference into this Report.

ANNEX 1

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