<SEC-DOCUMENT>0000947871-25-000438.txt : 20250722
<SEC-HEADER>0000947871-25-000438.hdr.sgml : 20250722
<ACCEPTANCE-DATETIME>20250430125210
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ACCESSION NUMBER:		0000947871-25-000438
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250430

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Microvast Holdings, Inc.
		CENTRAL INDEX KEY:			0001760689
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				832530757
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		12603 SOUTHWEST FREEWAY, SUITE 210
		CITY:			STAFFORD
		STATE:			TX
		ZIP:			77477
		BUSINESS PHONE:		(281) 491-9595

	MAIL ADDRESS:	
		STREET 1:		12603 SOUTHWEST FREEWAY, SUITE 210
		CITY:			STAFFORD
		STATE:			TX
		ZIP:			77477

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Tuscan Holdings Corp.
		DATE OF NAME CHANGE:	20181204
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: center">Microvast Holdings, Inc.</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: center">12603 Southwest Freeway, Suite 300</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: center">Stafford, TX 77477</P>

<P STYLE="font: 10pt/14pt Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-indent: 1in">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center">April 30, 2025</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0in"><B><U>Via EDGAR Transmission</U></B></P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549-6010</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">Attn:</TD><TD>Bradley Ecker<BR>
Geoffrey Kruczek</TD></TR></TABLE>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/1pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 7%; font: 10pt/14pt Arial, Helvetica, Sans-Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Re:</B></FONT></TD>
    <TD STYLE="width: 93%">
    <P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0"><B>Microvast Holdings, Inc.<BR>
    Registration Statement on Form S-3/A</B></P>
    <P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0"><B>Filed April 28, 2025<BR>
    File No. 333-284496</B></P>
    <P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">Dear Mr. Ecker and Mr. Kruczek:</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">In accordance with Rule 461 of Regulation
C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective
date of the above-referenced Registration Statement on Form S-3/A (the &ldquo;Registration Statement&rdquo;) of Microvast Holdings, Inc.
(the &ldquo;Company&rdquo;). We respectfully request that the Registration Statement become effective as of 1:00 p.m. Eastern Time on
May 1, 2025, or as soon thereafter as practicable.</P>

<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-indent: 0.5in">Please contact Taylor Landry of Allen Overy
Shearman Sterling US LLP, counsel to the Company, at 713-354-4893, or in his absence, Bill Nelson at 713-354-4880, to provide notice of
effectiveness or if you have any other questions or concerns regarding this matter.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font-size: 10pt; width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 48%; font: 10pt/14pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="width: 52%">
    <P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Sincerely,<BR>
    <BR>
    Microvast Holdings, Inc.</P>
    <P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 30pt 0 0 22.05pt; text-indent: -22.05pt">By:&#9;<U>/s/ Isida Tushe&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U><BR>
    &nbsp;&nbsp;&nbsp;Isida Tushe<BR>
    &nbsp;&nbsp;&nbsp;President, General Counsel and Corporate<BR>
    &nbsp;&nbsp;&nbsp;Secretary</P>
    <P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 10pt/14pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 10pt/14pt Arial, Helvetica, Sans-Serif; text-align: justify">&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt/14pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P>

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<P STYLE="font: 10pt/14pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt/14pt Arial, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

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