0001193125-21-113276.txt : 20210512 0001193125-21-113276.hdr.sgml : 20210512 20210412164958 ACCESSION NUMBER: 0001193125-21-113276 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210412 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TuSimple Holdings Inc. CENTRAL INDEX KEY: 0001823593 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 862341575 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9191 TOWNE CENTRE DRIVE, SUITE 600 CITY: SAN DIEGO STATE: CA ZIP: 92122 BUSINESS PHONE: (619) 916-3144 MAIL ADDRESS: STREET 1: 9191 TOWNE CENTRE DRIVE, SUITE 600 CITY: SAN DIEGO STATE: CA ZIP: 92122 FORMER COMPANY: FORMER CONFORMED NAME: Tusimple (Cayman) Ltd DATE OF NAME CHANGE: 20200903 CORRESP 1 filename1.htm CORRESP

TuSimple Holdings Inc.

9191 Towne Centre Drive, Suite 600

San Diego, CA 92122

April 12, 2021

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street N.E.

Washington, D.C. 20549

 

Attn:    Larry Spirgel
   Kathleen Collins
   Alexandra Barone
   Rebekah Lindsey

 

  Re:

TuSimple Holdings Inc.

Registration Statement on Form S-1 (File No. 333-254616)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, TuSimple Holdings Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) take appropriate action to make the above-referenced Registration Statement on Form S-1 effective at 4:00 p.m. Eastern Time on Wednesday, April 14, 2021 or as soon thereafter as practicable.

The Company hereby authorizes each of Jeffrey Vetter and Colin Conklin of Gunderson Dettmer Stough Villeneuve Franklin & Hachigian, LLP, counsel to the Company, to orally modify or withdraw this request for acceleration.

The Company requests that it be notified of the effectiveness of the Registration Statement by a telephone call to Mr. Vetter at (650) 463-5335 or, in his absence, Mr. Conklin at (650) 463-5341.

 

Very truly yours,
TuSimple Holdings Inc.
By:  

/s/ Cheng Lu

  Cheng Lu
  Chief Executive Officer