VINFAST AUTO LTD.
Dinh Vu – Cat Hai Economic Zone
Cat Hai Islands, Cat Hai Town, Cat Hai District
Hai Phong City, Vietnam
April 2, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Sarah Sidwell |
Re: | VinFast Auto Ltd. (the “Company”) |
Registration Statement on Form F-1
Filed March 28, 2024
File No. 333-278293
Ladies and Gentlemen:
Pursuant to Rule 461(a) under the Securities Act of 1933, as amended (the “Act”), the Company hereby respectfully requests that the effective date of the Company’s Registration Statement on Form F-1 (File No. 333-278293) be accelerated by the Securities and Exchange Commission to 9:00 a.m. Washington D.C. time on April 4, 2024 or as soon as practicable thereafter. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.
We request that we be notified of such effectiveness by a telephone call to Stacey Wong at +65 6437 5450 or Sharon Lau at +65 6437 5464 of Latham & Watkins LLP, and we request that such effectiveness also be confirmed in writing.
[Signature page follows]
Very truly yours, | |||
VinFast Auto Ltd. | |||
By: | /s/ Le Thi Thu Thuy | ||
Name: | Le Thi Thu Thuy | ||
Title: | Chairwoman and Director, VinFast Auto Ltd. |
cc: | (via email) |
Nguyen Thi Lan Anh, Chief Financial Officer, VinFast Auto Ltd.
Sharon Lau, Partner, Latham & Watkins LLP
Stacey Wong, Partner, Latham & Watkins LLP