<SEC-DOCUMENT>0001193125-23-239461.txt : 20231031
<SEC-HEADER>0001193125-23-239461.hdr.sgml : 20231031
<ACCEPTANCE-DATETIME>20230921143154
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-23-239461
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20230921

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VinFast Auto 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
</SEC-HEADER>
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<TYPE>CORRESP
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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>Singapore 048619</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" 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">September 21, 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="right"> <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="right">Attention:</P></TD>
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<TD VALIGN="bottom" NOWRAP>Bradley Ecker and Geoffrey Kruczek</TD></TR>
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<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>
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<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 Ltd.</B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Registration Statement on <FONT STYLE="white-space:nowrap">Form&nbsp;F-1</FONT></B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B>Filed on September 12, 2023</B></P> <P STYLE="margin-top:0pt; margin-bottom:1pt; font-size:10pt; font-family:Times New Roman"><B>File
No.&nbsp;333-274475</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 Ltd., a public company limited by shares incorporated under the laws of Singapore (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 September 18, 2023 (the &#147;<B>Comment Letter</B>&#148;) with respect to the Registration Statement on Form F-1 as filed on September 12, 2023 (&#147;<B>Original Registration Statement</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 first amendment to the Registration Statement on Form F-1 filed
on September&nbsp;21, 2023 (&#147;<B>Amendment No. 1</B>&#148;). The Company has revised Amendment No. 1 to reflect the Company&#146;s response to the Comment Letter, include the Company&#146;s unaudited consolidated financial statements for the six
months ended June 30, 2022 and 2023 and disclose certain other information. To facilitate your review, we will separately deliver to you courtesy copies of Amendment No. 1 marked to show changes to the Original Registration Statement. </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. 1 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. 1. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><U>Registration Statement on Form <FONT STYLE="white-space:nowrap">F-1,</FONT> filed September&nbsp;12, 2023</U> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><U>Cover Page</U> </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left"><I></I>1.<I></I></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>For each of the securities being registered for resale, disclose the price that the selling securityholders
paid for such securities. </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%; text-indent:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on the cover page and pages 20 and <FONT
STYLE="white-space:nowrap">63-64</FONT> of Amendment No. 1. </P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left">2.</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>Disclose the exercise price of the warrants compared to the market price of the underlying securities. If
the warrants are out the money, please disclose the likelihood that warrant holders will not exercise their warrants. Provide similar disclosure in the prospectus summary, risk factors, MD&amp;A and use of proceeds section and disclose that cash
proceeds associated with the exercises of the warrants are dependent on the stock price. As applicable, describe the impact on your liquidity and update the discussion on the ability of your company to fund your operations on a prospective basis
with your current cash on hand.</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%; text-indent:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on the cover page and pages 20, 65, 70 and
112-113 of Amendment No.&nbsp;1. </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left">3.</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 the significant number of redemptions of your Class A common stock in connection with your business
combination and that the shares being registered for resale will constitute a considerable percentage of your public float. We also note that a considerable portion of the shares being registered for resale were purchased by the selling
securityholders for prices considerably below the current market price of the Class A common stock. Highlight the significant negative impact sales of shares on this registration statement could have on the public trading price of the Class A common
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%; text-indent:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on the cover page and pages 64 and 112 of
Amendment&nbsp;No. 1. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><U>Risk Factors, page 26</U> </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left">4.</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>Include an additional risk factor highlighting the negative pressure potential sales of shares pursuant to
this registration statement could have on the public trading price of the Class A common stock. To illustrate this risk, disclose the purchase price of the securities being registered for resale and the percentage that these shares currently
represent of the total number of shares outstanding. Also disclose that even though the current trading pri</I><I>ce is above the SPAC IPO price, the private investors have an incentive to sell because they will still profit on sales because of the
lower price that they purchased their shares than the public investors.</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%; text-indent:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on pages 63-65 of Amendment No. 1. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><U>Management&#146;s Discussion and Analysis of Financial Condition and Results of Operations, page 91</U> </P>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="5%" VALIGN="top" ALIGN="left">5.</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>Please expand your discussion here to reflect the fact that this offering involves the potential sale of a
substantial portion of shares for resale and discuss how such sales could impact the market price of the company&#146;s common stock. Your discussion should highlight the fact that VIG and Asian Star, beneficial owners of over 48% of your
outstanding shares, will be able to sell all of their shares for so long as the registration statement of which this prospectus forms a part is available for use.</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%; text-indent:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on pages 111-113 of Amendment No. 1. </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>September 21, 2023 </B></P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:4%; font-size:10pt; font-family:Times New Roman"><B> Page
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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; margin-left:4%; font-size:10pt; font-family:Times New Roman"><U>General</U> </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">6.</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>Revise your prospectus to disclose the price that each selling securityholder paid for the securities being
registered for resale. Highlight any differences in the current trading price, the prices that the Sponsor, private placement investors, or other selling securityholders acquired their shares and warrants, and the price that the public
securityholders acquired their shares and warrants. Disclose that while the Sponsor, private placement investors, or other selling securityholders may experience a positive rate of return based on the current trading price, the public
securityholders may not experience a similar rate of return on the securities they purchased due to differences in the purchase prices and the current trading price. Please also disclose the potential profit the selling securityholders will earn
based on the current trading price. Lastly, please include appropriate risk factor disclosure.</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%; text-indent:4%; font-size:10pt; font-family:Times New Roman">In response to the Staff&#146;s comment, the Company has revised the disclosure on the cover page and pages 64 and 112 of
Amendment&nbsp;No. 1. </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">7.</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>Please disclose whether you have entered into any forward purchase agreements with certain investors that
provide those investors with the right to sell back shares to the company at a fixed price after the closing date of the business combination.</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%; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company respectfully advises the Staff that it has not entered into any such forward purchase agreements. </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>
<P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P><DIV ALIGN="right">
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<TR>

<TD WIDTH="100%"></TD></TR>


<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<TD VALIGN="top">Very truly yours,</TD></TR>
<TR STYLE="font-size:1pt">
<TD HEIGHT="16"></TD></TR>
<TR STYLE="page-break-inside:avoid ; font-family:Times New Roman; font-size:10pt">
<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; font-size:10pt; font-family:Times New Roman">Enclosure </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
<TABLE STYLE="BORDER-COLLAPSE:COLLAPSE; font-family:Times New Roman; font-size:10pt" BORDER="0" CELLPADDING="0" CELLSPACING="0" WIDTH="100%">
<TR style = "page-break-inside:avoid">
<TD WIDTH="4%" 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:4%; 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:4%; 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:4%; font-size:10pt; font-family:Times New Roman">Stacey Wong, Esq., Partner, Latham &amp; Watkins LLP </P>
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