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CORRESP Filing

Lotus Technology Inc.
Date: June 11, 2025 · CIK: 0001962746 · Accession: 0001104659-25-058384

Offering / Registration Process

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File numbers found in text: 333-279108

Date
June 11, 2025
Author
Qingfeng Feng
Form
CORRESP
Company
Lotus Technology Inc.

Letter

VIA EDGAR Division of Corporation Finance Office of Manufacturing 100 F Street, NE Washington, D.C. 20549 Re: Lotus Technology Inc. (the "Company") Post Effective Amendment No. 3 to Registration Statement on Form F-1 on Form F-3 File No. 333-279108

Dear Ms. Baldwin and Mr. Angelini,

Pursuant to Rule 461 of Regulation C ("Rule 461") under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date of the Company's Post Effective Amendment No. 3 to Registration Statement on Form F-1 on Form F-3 (File No. 333-279108) be accelerated by the Securities and Exchange Commission to 4:00 p.m. Eastern time on June 13, 2025 or as soon as practicable thereafter.

If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461. Such request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Skadden, Arps, Slate, Meagher & Flom LLP.

[Signature page follows]

Very truly yours,
Lotus Technology Inc.

Show Raw Text
CORRESP
 1
 filename1.htm

 June 11, 2025

 VIA EDGAR

 Ms. Kristin Baldwin

 Mr. Jennifer Angelini

 Division of Corporation Finance

 Office of Manufacturing

 U.S. Securities and Exchange Commission

 100 F Street, NE

 Washington, D.C. 20549

 Re: Lotus Technology Inc. (the "Company")
 Post Effective Amendment No. 3 to Registration Statement on Form F-1 on Form F-3

 File No. 333-279108

 Dear Ms. Baldwin and Mr. Angelini,

 Pursuant to Rule 461 of Regulation C ("Rule 461")
under the Securities Act of 1933, as amended, the Company hereby respectfully requests that the effective date of the Company's
Post Effective Amendment No. 3 to Registration Statement on Form F-1 on Form F-3 (File No. 333-279108) be accelerated
by the Securities and Exchange Commission to 4:00 p.m. Eastern time on June 13, 2025 or as soon as practicable thereafter.

 If there is any change in the acceleration request
set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration
of the effectiveness of the Registration Statements in accordance with Rule 461. Such request may be made by an executive officer
of the Company or by any attorney from the Company's U.S. counsel, Skadden, Arps, Slate, Meagher & Flom LLP.

 [Signature page follows]

 Very truly yours,

 Lotus Technology Inc.

 By:
 /s/ Qingfeng Feng

 Name:
 Qingfeng Feng

 Title:
 Director and Chief Executive Officer

 cc: Qingfeng Feng, Director and Chief Executive Officer, Lotus Technology Inc.
 Daxue Wang, Chief Financial Officer, Lotus Technology Inc.

 Shu Du, Partner, Skadden, Arps, Slate, Meagher &
Flom LLP