<SEC-DOCUMENT>0001193125-23-194353.txt : 20230829
<SEC-HEADER>0001193125-23-194353.hdr.sgml : 20230829
<ACCEPTANCE-DATETIME>20230726115006
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-23-194353
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20230726

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VinFast Auto Pte. Ltd.
		CENTRAL INDEX KEY:			0001913510
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLES & PASSENGER CAR BODIES [3711]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			U0
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		61 ROBINSON ROAD
		STREET 2:		#06-01, 61 ROBINSON
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			068893
		BUSINESS PHONE:		65-96619709

	MAIL ADDRESS:	
		STREET 1:		61 ROBINSON ROAD
		STREET 2:		#06-01, 61 ROBINSON
		CITY:			SINGAPORE
		STATE:			U0
		ZIP:			068893

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VinFast Auto Pte. Ltd.
		DATE OF NAME CHANGE:	20230508

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Vinfast Trading & Investment Pte. Ltd.
		DATE OF NAME CHANGE:	20220224
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP>9 Raffles Place</TD></TR>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP>#42-02 Republic Plaza</TD></TR>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP>Tel:&nbsp;+65.6536.1161&nbsp;Fax:&nbsp;+65.6536.1171</TD></TR>
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<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP>www.lw.com</TD></TR>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP>UEN No. T09LL1649F</TD></TR>
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<TD VALIGN="bottom" COLSPAN="3" NOWRAP>FIRM / AFFILIATE OFFICES</TD></TR>
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<TD VALIGN="top" ROWSPAN="10" NOWRAP>Austin<BR> <P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Beijing</P> <P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Boston</P>
<P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Brussels</P> <P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Century City</P>
<P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Chicago</P> <P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Dubai</P>
<P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">D&uuml;sseldorf</P> <P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Frankfurt</P>
<P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Hamburg</P> <P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Hong Kong</P>
<P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Houston</P> <P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">London</P>
<P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Los&nbsp;Angeles</P> <P STYLE="margin-bottom:1pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Madrid</P></TD>
<TD VALIGN="bottom" ROWSPAN="10">&nbsp;&nbsp;</TD>
<TD VALIGN="top" ROWSPAN="10" NOWRAP>Milan<BR> <P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Munich</P> <P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">New York</P>
<P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Orange County</P> <P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Paris</P>
<P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Riyadh</P> <P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">San Diego</P>
<P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">San Francisco</P> <P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Seoul</P>
<P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Shanghai</P> <P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Silicon Valley</P>
<P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Singapore</P> <P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Tel Aviv</P>
<P STYLE="margin-bottom:0pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Tokyo</P> <P STYLE="margin-bottom:1pt; margin-top:0pt; font-size:9pt; font-family:Times New Roman">Washington,&nbsp;D.C.</P></TD></TR>
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<TD VALIGN="top" COLSPAN="3"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">July&nbsp;26, 2023</P></TD></TR>
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<TD VALIGN="top" COLSPAN="3" ROWSPAN="2"> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:2.00em; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR</U></B></P>
<P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:2.00em; font-size:10pt; font-family:Times New Roman">Division of Corporation Finance</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:2.00em; font-size:10pt; font-family:Times New Roman">Office of Manufacturing</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:2.00em; font-size:10pt; font-family:Times New Roman">United States Securities and Exchange Commission</P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:2.00em; font-size:10pt; font-family:Times New Roman">100 F Street, N.E.</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:2.00em; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549</P></TD></TR>
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<TD VALIGN="top" ALIGN="center"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman" ALIGN="center">Attention:</P></TD>
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<TD VALIGN="bottom" NOWRAP>Erin Donahue and Erin Purnell</TD></TR>
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<TD VALIGN="top"> <P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
<P STYLE="margin-top:0pt; margin-bottom:1pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman" ALIGN="right"><B>Re:</B></P></TD>
<TD VALIGN="bottom">&nbsp;&nbsp;</TD>
<TD VALIGN="bottom" NOWRAP> <P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>VinFast Auto Pte. Ltd.</B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Amendment No. 4 to Registration Statement on Form F-4</B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Filed July 19, 2023</B></P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman"><B>File No.
333-272663</B></P></TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">On behalf of our client, VinFast Auto Pte. Ltd., a Singapore private limited company (the &#147;<B>Company</B>&#148;), we
submit this letter setting forth the responses of the Company to the comments provided by the staff (the &#147;<B>Staff</B>&#148;) of the Securities and Exchange Commission (the &#147;<B>Commission</B>&#148;) in its comment letter dated
July&nbsp;25, 2023 (the &#147;<B>Comment</B> <B>Letter</B>&#148;) with respect to Amendment No.&nbsp;4 to the Registration Statement on <FONT STYLE="white-space:nowrap">Form&nbsp;F-4</FONT> as filed on July&nbsp;19, 2023 (&#147;<B>Amendment
No.&nbsp;</B><B>4</B>&#148;). </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">The letter is being submitted together with the Company&#146;s fifth amendment to the
Registration Statement on <FONT STYLE="white-space:nowrap">Form&nbsp;F-4</FONT> filed on July&nbsp;26, 2023 (&#147;<B>Amendment No.&nbsp;</B><B>5</B>&#148;), which includes revisions to reflect the Company&#146;s response to the Comment Letter. To
facilitate your review, we will separately deliver to you courtesy copies of Amendment No.&nbsp;5 marked to show changes to Amendment No.&nbsp;4 to the Registration Statement on <FONT STYLE="white-space:nowrap">Form&nbsp;F-4</FONT> as filed on
July&nbsp;19, 2023. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Staff&#146;s comments are repeated below in italic and are followed by the Company&#146;s
responses. We have included page references to Amendment No. 5 where a response refers to the revised disclosure therein. Capitalized terms used but not otherwise defined herein have the meanings set forth in Amendment No.&nbsp;5. </P>
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 <P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B>July 26, 2023 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B> Page
 2
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 </P> <P STYLE="font-size:12pt; margin-top:0pt; margin-bottom:0pt">&nbsp;</P>
 <P STYLE="margin-top:0pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><U>Amendment No. 4 to the Registration Statement on Form F-4, filed July 19, 2023 </U></P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman"><U>Proposal No. 3 - The Articles Amendment Proposal, page 127 </U></P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">1.</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>We note your response to comment 2 and are unable to agree that the removal of the requirement to maintain
$5,000,001 in net tangible assets would not present any risk to investors. We note that this amendment to the charter is not conditioned on any other proposal but will be adopted only if the business combination proposal is approved. In the event
this proposal and the business combination proposal is approved but the merger does not occur, the shareholders will still be entitled to redemption rights. If the amount in the trust falls below $5,000,001 as a result of redemptions, the company
would likely also no longer meet the Nasdaq listing standards. Please provide clear disclosure that removal of this provision could result in your securities falling within the definition of penny stock and clearly discuss the risk to the company
and investors if your securities were to fall within the definition of penny stock.</I> </P></TD></TR></TABLE> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><B>Response:</B> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company, in consultation with Black Spade, has removed the &#147;Articles Amendment
Proposal&#148; (as defined in Amendment No. 4) and all related disclosure from Amendment No.&nbsp;5. Black Spade&#146;s articles of association will continue to limit Black Spade&#146;s ability to consummate a business combination, or to redeem BSAQ
Class A Ordinary Shares in connection with a business combination, unless Black Spade has net tangible assets of at least US$5,000,001 immediately prior to and upon consummation of such business combination. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">If you have any questions regarding the Registration Statement, please contact Sharon Lau (sharon.lau@lw.com or
+65&nbsp;6437&nbsp;5464) or Stacey Wong (stacey.wong@lw.com or +65&nbsp;6437&nbsp;5450) of Latham &amp; Watkins LLP. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; text-indent:4%; font-size:10pt; font-family:Times New Roman">Thank you for your time and attention. </P>
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<TD VALIGN="top">Very truly yours,</TD></TR>
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<TD HEIGHT="16"></TD></TR>
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<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000">/s/ Sharon Lau</TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="bottom"> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Sharon Lau</P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman">of LATHAM &amp; WATKINS
LLP</P></TD></TR>
</TABLE></DIV> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman">Enclosure </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">cc:</TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left">(via email) </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">Le Thi Thu Thuy, Managing Director and Global CEO, VinFast Auto Ltd. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">David Mansfield, Chief Financial Officer, VinFast Auto Ltd. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">Dennis Tam, Chairman and Co-Chief Executive Officer, Black Spade Acquisition Co </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">Stacey Wong, Esq., Partner, Latham &amp; Watkins LLP </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman">James C. Lin, Esq., Partner, Davis Polk &amp; Wardwell LLP </P>
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