SEC Comment Letter 0000000000-24-003454 to VinFast Auto Ltd. (VFS)
VinFast Auto Ltd.
Date: April 1, 2024 · CIK: 0001913510 · Accession: 0000000000-24-003454
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File numbers found in text: 333-278293
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United States securities and exchange commission logo
April 1, 2024
Pham Nhat Vuong
Chief Executive Officer
VinFast Auto Ltd.
Dinh Vu-Cat Hai Economic Zone
Cat Hai Islands, Cat Hai Town, Cat Hai District
Hai Phong City, Vietnam
Re:VinFast Auto Ltd.
Registration Statement on Form F-1
Filed on March 28, 2024
File No. 333-278293
Dear Pham Nhat Vuong:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Sarah Sidwell at 202-551-4733 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Stacey Wong