Correspondence 0001185185-25-002178 from VinFast Auto Ltd. (VFS)
VinFast Auto Ltd.
Date: Dec. 29, 2025 · CIK: 0001913510 · Accession: 0001185185-25-002178
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File numbers found in text: 333-291445
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CORRESP
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VINFAST
AUTO LTD.
Dinh Vu – Cat Hai Economic
Zone
Cat Hai Islands, Cat Hai Town,
Cat Hai District
Hai Phong City, Vietnam
December 29, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jennifer Angelini
Re: VinFast Auto Ltd.
Registration Statement on Form F-3
File No. 333-291445
Dear Sir or Madam:
Pursuant to Rule 461 under the Securities Act of
1933, as amended, the undersigned registrant hereby respectfully requests that the effective date of the Registration Statement referred
to above be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on December 31, 2025 or as soon as
practicable thereafter.
We request that we be notified of such effectiveness
by a telephone call to Stacey Wong at +65 6437 5450 of Latham & Watkins LLP, and we request that such effectiveness also be confirmed
in writing.
[Signature page follows]
Sincerely,
VinFast Auto Ltd.
By:
/s/ Le Thi Thu Thuy
Name:
Le Thi Thu Thuy
Title:
Chairwoman and Director
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