Correspondence 0001104659-22-125829 from Kaixin Auto Holdings (KXIN) (CIK 0001713539) (KXIN)
Kaixin Auto Holdings (KXIN) (CIK 0001713539)
Date: Dec. 9, 2022 · CIK: 0001713539 · Accession: 0001104659-22-125829
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File numbers found in text: 333-258450
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CORRESP
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Kaixin Auto Holdings
December 9, 2022
VIA EDGAR
Ms. Jennifer López Molina
Ms. Alyssa Wall
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Mail Stop 4631
Washington, DC 20549
Re: Kaixin Auto Holdings
Amendment No. 3 to Registration Statement on Form F-3
Filed October 27, 2022
File No. 333-258450
Dear Ms. Molina and Ms. Wall:
Kaixin Auto Holdings (the
“Company”, “we”, “us” or “our”) hereby transmits its response
to the oral comment received from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”),
on November 17, 2022 regarding its Amendment No. 3 to Registration Statement on Form F-3 filed on October 27, 2022. For ease of reference,
we have repeated the Commission’s comment in this response letter. An exhibit only Amendment No. 4 to the Registration Statement
on Form F-3 (“Amendment No. 4 to the Registration Statement”) is being filed to accompany this response letter.
Registration Statement on Form F-3
Exhibit 99.1 Opinion of Commerce & Finance
Law Offices
1.
PRC legal counsel only opines on the approvals and licenses the Company is required to obtain for its business operations, but the opinion is silent on the approvals and permits the Company is required to obtain for overseas listing and this offering, including any requirement from the ministry of commerce of China. Additionally, for all statements in the registration statement where the opinions of PRC legal counsel are mentioned, the opinion letter needs to cover such statement as well.
Response: In response to the
Staff’s comment, PRC counsel revised its opinion letter to cover all statements in the registration statement where its opinions
are mentioned, including the approvals and permits the Company is required to obtain for overseas listing and this offering. The Amendment
No. 4 to the Registration Statement is being filed solely to replace Exhibit 99.1 to the Registration Statement.
We thank the Staff for its review of the foregoing.
If you have further comments, we ask that you forward them by electronic mail to our counsel, Ying Li at yli@htflawyers.com or
by telephone at 212-530-2206.
Very truly yours,
/s/ Mingjun Lin
Mingjun Lin
Chief Executive Officer
cc:
Ying Li, Esq.
Hunter Taubman Fischer & Li LLC