TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 6, 2023 Yi Yang Chief Financial Officer Kaixin Auto Holdings 9/F, Tower A, Dongjin International Center Huagong Road Chaoyang District, Beijing 100015 People's Republic of China Re: Kaixin Auto Holdings Registration Statement on Form F-3 Filed June 27, 2023 File No. 333-272954 Dear Yi Yang: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Kate Beukenkamp at 202-551-3861 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Yu Wang