Correspondence 0001193125-23-245883 from VinFast Auto Ltd. (VFS)
VinFast Auto Ltd.
Date: Sept. 28, 2023 · CIK: 0001913510 · Accession: 0001193125-23-245883
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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 28, 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 Reference is made to our letter, filed as correspondence via EDGAR on September 27, 2023, in which we requested the acceleration of the effective date of the above-referenced Registration Statement on Form F-1 for 4:00 p.m., Washington, D.C. time on September 28, 2023, in accordance with Rule 461 under the Securities Act of 1933, as amended (the “Prior Acceleration Request”). We are no longer requesting that the above-referenced Registration Statement on Form F-1 be declared effective at such time on such day, and we hereby formally withdraw the Prior Acceleration Request. [Signature page follows] Very truly yours, VinFast Auto 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]