Correspondence 0001193125-23-243436 from VinFast Auto Ltd. (VFS)
VinFast Auto Ltd.
Date: Sept. 27, 2023 · CIK: 0001913510 · Accession: 0001193125-23-243436
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File numbers found in text: 333-274475
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CORRESP 1 filename1.htm CORRESPONDENCE VINFAST AUTO LTD. Dinh Vu – Cat Hai Economic Zone Cat Hai Islands, Cat Hai Town, Cat Hai District Hai Phong City, Vietnam September 27, 2023 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: Bradley Ecker Geoffrey Kruczek Re: VinFast Auto Ltd. (the “Company”) Registration Statement on Form F-1 Originally Filed September 12, 2023 File No. 333-274475 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. 333-274475) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on September 28, 2023 or as soon as practicable thereafter. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. We request that we be notified of such effectiveness by a telephone call to Sharon Lau at +65 6437 5464 or Stacey Wong at +65 6437 5450 of Latham & Watkins LLP, and we request that such effectiveness also be confirmed in writing. [Signature page follows] Very truly yours, VinFast Auto Pte. Ltd. By: /s/ Le Thu Thu Thuy Name: Le Thi Thu Thuy Title: Managing Director and Global CEO, VinFast Auto Ltd. cc: (via email) David Mansfield, Chief Financial Officer, VinFast Auto Ltd. Sharon Lau, Partner, Latham & Watkins LLP Stacey Wong, Partner, Latham & Watkins LLP [Signature page to Acceleration Request]