0001104659-24-042117.txt : 20240502 0001104659-24-042117.hdr.sgml : 20240502 20240402060221 ACCESSION NUMBER: 0001104659-24-042117 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240402 FILER: COMPANY DATA: COMPANY CONFORMED NAME: VinFast Auto Ltd. CENTRAL INDEX KEY: 0001913510 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLES & PASSENGER CAR BODIES [3711] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 000000000 STATE OF INCORPORATION: U0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 61 ROBINSON ROAD STREET 2: #06-01, 61 ROBINSON CITY: SINGAPORE STATE: U0 ZIP: 068893 BUSINESS PHONE: 65-96619709 MAIL ADDRESS: STREET 1: 61 ROBINSON ROAD STREET 2: #06-01, 61 ROBINSON CITY: SINGAPORE STATE: U0 ZIP: 068893 FORMER COMPANY: FORMER CONFORMED NAME: VinFast Auto Pte. Ltd. DATE OF NAME CHANGE: 20230508 FORMER COMPANY: FORMER CONFORMED NAME: Vinfast Trading & Investment Pte. Ltd. DATE OF NAME CHANGE: 20220224 CORRESP 1 filename1.htm

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