TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 18, 2020 Ian Friedman Chief Executive Officer Highland Transcend Partners I Corp. 16 Fayerweather Street Cambridge, MA 02138 Re: Highland Transcend Partners I Corp. Draft Registration Statement on Form S-1 Submitted October 23, 2020 CIK No. 1828817 Dear Mr. Friedman: We have reviewed your draft registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments. Draft Registration Statement submitted October 23, 2020 Principal Shareholders, page 118 1. Please identify the managers of Highland Transcend Partners in footnote 3 to the table. Warrants, page 127 2. We note that your warrant agreement contains an exclusive forum provision. Please disclose this provision here. Ian Friedman FirstName LastNameIan Friedman Highland Transcend Partners I Corp. Comapany 18, November NameHighland 2020 Transcend Partners I Corp. November Page 2 18, 2020 Page 2 FirstName LastName You may contact Beverly Singleton, Staff Accountant, at (202) 551-3328 or Jean Yu, Assistant Chief Accountant, at (202) 551-3305 if you have questions regarding comments on the financial statements and related matters. Please contact Sergio Chinos, Staff Attorney, at (202) 551-7844 or Erin Purnell, Staff Attorney, at (202) 551-3454 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing