<SEC-DOCUMENT>0001104659-23-080200.txt : 20240213
<SEC-HEADER>0001104659-23-080200.hdr.sgml : 20240213
<ACCEPTANCE-DATETIME>20230712091715
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-23-080200
CONFORMED SUBMISSION TYPE:	DRSLTR
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230712

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Lotus Technology Inc.
		CENTRAL INDEX KEY:			0001962746
		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLES & PASSENGER CAR BODIES [3711]
		ORGANIZATION NAME:           	04 Manufacturing
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		DRSLTR

	BUSINESS ADDRESS:	
		STREET 1:		NO. 800 CENTURY AVENUE, PUDONG DISTRICT
		CITY:			SHANGHAI
		STATE:			F4
		ZIP:			200120
		BUSINESS PHONE:		86 21 5466 6258

	MAIL ADDRESS:	
		STREET 1:		NO. 800 CENTURY AVENUE, PUDONG DISTRICT
		CITY:			SHANGHAI
		STATE:			F4
		ZIP:			200120
</SEC-HEADER>
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  <TD STYLE="white-space: nowrap; text-align: left; width: 22%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT><P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
                                                                                        <P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt; font-variant: small-caps"><U>Partners</U></FONT></P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-variant: small-caps">Geoffrey
Chan </FONT><FONT STYLE="font-family: Symbol; font-size: 10pt; font-variant: small-caps">*</FONT></P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-variant: small-caps">Shu
Du </FONT><FONT STYLE="font-family: Symbol; font-size: 10pt; font-variant: small-caps">*</FONT></P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-variant: small-caps">Andrew
L. Foster </FONT><FONT STYLE="font-family: Symbol; font-size: 10pt; font-variant: small-caps">*</FONT></P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-variant: small-caps">Chi
T. Steve Kwok </FONT><FONT STYLE="font-family: Symbol; font-size: 10pt; font-variant: small-caps">*</FONT></P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-variant: small-caps">Edward
H.P. Lam </FONT><FONT STYLE="font-family: Symbol; font-size: 10pt; font-variant: small-caps">&uml;*</FONT></P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-variant: small-caps">Haiping
Li </FONT><FONT STYLE="font-family: Symbol; font-size: 10pt; font-variant: small-caps">*</FONT></P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-variant: small-caps">Rory
McAlpine </FONT><FONT STYLE="font-family: Symbol; font-size: 10pt; font-variant: small-caps">&uml;</FONT></P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-variant: small-caps">Jonathan
B. Stone </FONT><FONT STYLE="font-family: Symbol; font-size: 10pt; font-variant: small-caps">*</FONT></P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt; font-variant: small-caps">Kai Sun</FONT></P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt; font-variant: small-caps">Paloma P.
Wang</FONT></P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Symbol; font-size: 10pt; font-variant: small-caps">&uml;
</FONT><FONT STYLE="font-size: 10pt; font-variant: small-caps">(Also Admitted in England &amp; Wales)</FONT></P>

<P STYLE="text-align: left; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Symbol; font-size: 10pt; font-variant: small-caps">*
</FONT><FONT STYLE="font-size: 10pt; font-variant: small-caps">(Also Admitted in New York)</FONT></P></TD>
  <TD STYLE="text-align: center; width: 58%"><P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt; font-variant: small-caps">Skadden,
                                            Arps, Slate, Meagher &amp; Flom </FONT></P>

<P STYLE="font: 14pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">&#19990;&#36948;&#22283;&#38555;&#24459;&#24107;&#20107;&#21209;&#25152;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt; text-transform: uppercase">42/F,
EDINBURGH TOWER, THE LANDMARK</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase">1</FONT><FONT STYLE="font-size: 10pt; text-transform: uppercase">5
QUEEN&rsquo;S ROAD CENTRAL, HONG KONG</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt; text-transform: uppercase">________</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt; text-transform: uppercase">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">TEL: (852) 3740-4700</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">FAX: (852) 3740-4727</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">www.skadden.com</FONT></P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">July&nbsp;12, 2023</P>
<FONT STYLE="font-size: 10pt"></FONT></TD>
  <TD STYLE="text-align: center; width: 20%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
                                             <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
                                             <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">AFFILIATE
                                            OFFICES</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">-----------</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">BOSTON</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">CHICAGO</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">HOUSTON</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">LOS ANGELES</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">NEW YORK</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">PALO ALTO</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">WASHINGTON, D.C.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">WILMINGTON</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">-----------</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">BEIJING</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">BRUSSELS</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">FRANKFURT</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">LONDON</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">MUNICH</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">PARIS</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">S&Atilde;O PAULO</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">SEOUL</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">SHANGHAI</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">SINGAPORE</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">TOKYO</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-size: 10pt">TORONTO</FONT></P><FONT STYLE="font-size: 10pt"></FONT></TD></TR>
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    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Confidential</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ms.&nbsp;Erin Purnell</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Mr.&nbsp;Thomas Jones</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ms.&nbsp;Melissa Gilmore</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Mr.&nbsp;Kevin Stertzel</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporation Finance</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Office of Manufacturing</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, NE</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Re:</B></FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>Lotus Technology Inc. (CIK No.&nbsp;</B></FONT><B>0001962746)</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><U>Response
to the Staff&rsquo;s Comments on the Draft Registration</U></B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B><U></U></B></FONT><B><U> Statement on Form&nbsp;F-4 Confidentially Submitted March&nbsp;6,
2023</U></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">Dear Ms.&nbsp;Purnell</FONT>,
Mr.&nbsp;Jones, Ms.&nbsp;Gilmore and Mr.&nbsp;Stertzel,</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">On
behalf of our client, Lotus Technology Inc., </FONT>a foreign private issuer organized under the laws of the Cayman Islands (the &ldquo;<B>Company</B>&rdquo;),
we submit to the staff (the &ldquo;<B>Staff</B>&rdquo;) of the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;)
this letter setting forth the Company&rsquo;s responses to the comments contained in the Staff&rsquo;s letter dated March&nbsp;31, 2023
on the Company&rsquo;s draft registration statement on Form&nbsp;F-4 confidentially submitted on March&nbsp;6, 2023 (the &ldquo;<B>Draft
Registration Statement</B>&rdquo;).</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Concurrently with the submission of this letter,
the Company is submitting its revised draft registration statement on Form&nbsp;F-4 (the &ldquo;<B>Revised Draft Registration Statement</B>&rdquo;)
via EDGAR with the Commission for confidential review.</P>

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

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

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font-size: 10pt">U.S. Securities and Exchange Commission <BR> July 12, 2023 <BR> Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
Company has responded to the Staff&rsquo;s comments by revising the Draft Registration Statement to address the comments, or by providing
an explanation if the Company has not so revised the Draft Registration Statement. </FONT>The Staff&rsquo;s comments are repeated below
in bold and are followed by the Company&rsquo;s responses. We have included page&nbsp;references in the Revised Draft Registration Statement
where the language addressing a particular comment appears. Capitalized terms used but not otherwise defined herein have the meanings
set forth in the Revised Draft Registration Statement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>General</U></B></P>

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

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>1.</B></TD><TD><B>With a view toward disclosure, please tell us whether your sponsor is, is controlled by, or has substantial ties with a non-U.S.
person. Please also tell us whether anyone or any entity associated with or otherwise involved in the transaction, is, is controlled by,
or has substantial ties with a non-U.S. person. If so, also include risk factor disclosure that addresses how this fact could impact your
ability to complete your initial business combination. For instance, discuss the risk to investors that you may not be able to complete
an initial business combination with a U.S. target company should the transaction be subject to review by a U.S. government entity, such
as the Committee on Foreign Investment in the United States (CFIUS), or ultimately prohibited. Further, disclose that the time necessary
for government review of the transaction or a decision to prohibit the transaction could prevent you from completing an initial business
combination and require you to liquidate. Disclose the consequences of liquidation to investors, such as the losses of the investment
opportunity in a target company, any price appreciation in the combined company, and the warrants, which would expire worthless.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on pages&nbsp;119-120 of the Revised Draft Registration Statement.</P>

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

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>2.</B></TD><TD><B>We note the disclosure on pages&nbsp;13-14 and elsewhere that there are significant factual and legal uncertainties as to whether
the business combination will qualify as a reorganization. If tax counsel is unable to opine on the material tax consequences, please
state this fact clearly. Please revise the cover page&nbsp;to provide a prominent discussion of the legal and factual uncertainties associated
with the potential tax consequences and highlight that the business combination may be a taxable event for U.S. holders.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In
response to the Staff&rsquo;s comment, the Company has revised the disclosure on the cover page&nbsp;and page&nbsp;15 of the Revised Draft
Registration Statement. The Company further respectfully advises the Staff that it has revised the disclosure on pages&nbsp;316
of the Revised Draft Registration Statement state that, due to the absence of guidance regarding the application of this requirement to
the particular facts of the Mergers, the qualification of the Mergers as a reorganization is subject to significant uncertainty and tax
counsel is therefore unable to opine on whether the Mergers so qualify.</P>

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

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

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font-size: 10pt">U.S. Securities and Exchange Commission <BR> July 12, 2023 <BR> Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
    <!-- Field: /Page -->

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

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>3.</B></TD><TD><B>Please expand your disclosure regarding the sponsor&rsquo;s ownership interest in the target company. Disclose the approximate
dollar value of the interest based on the transaction value and recent trading prices as compared to the price paid.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on pages&nbsp;19, 44, 117 and 193 of the Revised Draft Registration Statement.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>4.</B></TD><TD><B>We note the disclosure on page&nbsp;18 and elsewhere about the provisions in the articles waiving the corporate opportunities doctrine.
Please address this potential conflict of interest and whether it had an impact on your search for an acquisition target.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In response to the Staff&rsquo;s comment,
the Company has revised the disclosure on pages&nbsp;19, 44, 193-194 and 215 of the Revised Draft Registration Statement.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>5.</B></TD><TD><B>We note the disclosure on page&nbsp;18 and elsewhere that certain shareholders have waived their rights to liquidation dividends
and conversion price adjustments. Please describe any consideration provided in exchange for these agreements.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">In response to the Staff&rsquo;s comment,
the Company has revised the disclosure on pages&nbsp;19, 44-45 and 194 of the Revised Draft Registration Statement.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>6.</B></TD><TD><B>We note your disclosure on page&nbsp;89 regarding Russia&rsquo;s invasion of Ukraine. Please revise your filing, as applicable,
to provide more specific disclosure related to the direct or indirect impact that Russia&rsquo;s invasion of Ukraine and the international
response have had or may have on your business. For additional guidance, please see the Division of Corporation Finance&rsquo;s Sample
Letter to Companies Regarding Disclosures Pertaining to Russia&rsquo;s Invasion of Ukraine and Related Supply Chain Issues, issued by
the Staff in May&nbsp;2022.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on pages&nbsp;94-95 of the Revised Draft Registration Statement.</P>

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

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

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    <!-- Field: /Page -->

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>7.</B></TD><TD><B>Please highlight the material risks to public warrant holders, including those arising from differences between private and public
warrants. Clarify whether recent common stock trading prices exceed the threshold that would allow the company to redeem public warrants.
Clearly explain the steps, if any, the company will take to notify all shareholders, including beneficial owners, regarding when the warrants
become eligible for redemption.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on pages&nbsp;128-129 of the Revised Draft Registration Statement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Cover Page</U></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>8.</B></FONT></TD><TD><B>Please expand the disclosure about &ldquo;investors in LTC are not acquiring equity interest in any operating company but instead
are acquiring interest in a Cayman Islands holding company&rdquo; to, if applicable, explain whether the VIE structure is used to replicate
foreign investment in Chinese-based companies where Chinese law prohibits direct foreign investment in the operating companies. Also,
revise the references to the &ldquo;value of the securities of LTC to significantly decline&rdquo; to also disclose the value could become
worthless. In addition, expand your disclosure about authorities could &ldquo;disallow this structure&rdquo; to acknowledge that authorities
could disallow this structure, which would likely result in a material change in your operations and/or value of your ordinary shares,
including that it could cause the value of such securities to significantly decline or become worthless.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
Company respectfully advises the Staff that in June&nbsp;2023, the Company completed the unwinding of the VIE structure by terminating
the contractual arrangements and acquiring </FONT>all of the VIE&rsquo;s assets and 100% equity interest in the VIE&rsquo;s subsidiaries,
Sanya Lotus Venture Investment Limited Company and Hangzhou Lotus Technology Service Co.,&nbsp;Ltd. The Company no longer operates a VIE
structure since then. The VIE&rsquo;s former subsidiaries have become wholly-owned subsidiaries of the Company as of the date of this
submission and the VIE has ceased operation.
The Company has therefore removed references to the VIE throughout the Revised Draft Registration Statement as it deems appropriate and
revised the disclosure on the cover page&nbsp;and pages&nbsp;29-30 and 294 of the Revised Draft Registration Statement to reflect the
VIE restructuring.</P>

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

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

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    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
Company</FONT> further respectfully advises the Staff that as shown in the corporate structure diagram on page&nbsp;29 and disclosed on
page&nbsp;80 of the Revised Draft Registration Statement, Lotus Tech conducts business globally. For example, Lotus Technology Innovative
Limited and Lotus Tech Creative Center operate in United Kingdom, Lotus Tech Innovation Center GmbH operates in Germany, and Lotus Cars
Europe B.V. operates in Netherlands. Therefore, although PRC regulatory authorities may disallow this holding company structure and limit
or hinder LTC&rsquo;s ability to conduct its business through its PRC operating subsidiaries, it would not cause the value of the securities
of LTC to become worthless. In response to the Staff&rsquo;s comment, the Company has revised the disclosure on the cover page&nbsp;of
the Revised Draft Registration Statement to expressly acknowledge that if PRC regulatory authorities disallow this holding company structure,
it could result in a material adverse change in LTC&rsquo;s operations and cause the value of the securities of LTC to significantly decline.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>9.</B></FONT></TD><TD><B>We note the disclosure that &ldquo;Investors may never directly hold equity interests in the VIE.&rdquo; Please revise the disclosure
to clarify that the investors will never directly hold equity interests in the VIE.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
Staff&rsquo;s comment is duly noted. </FONT>The Company respectfully advises the Staff that, following the unwinding of the VIE structure
in June&nbsp;2023 as illustrated in Comment No.&nbsp;8, the Company no longer operates a VIE structure as of the date of this submission.
The Company has therefore removed references to the VIE and risk factors pertaining the VIE structure throughout the Revised Draft Registration
Statement as it deems appropriate.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>10.</B></TD><TD><B>Provide prominent disclosure about the legal and operational risks associated with being based in or having the majority of the
company&rsquo;s operations in China. Your disclosure should make clear whether these risks could result in a material change in <I><U>your
operations </U></I>and/or the value of your ordinary shares or could significantly limit or completely hinder your ability to offer or
continue to offer securities to investors and cause the value of such securities to <I><U>significantly decline or be worthless</U></I>.
Your disclosure should address how <I><U>recent statements and regulatory actions</U></I> by China&rsquo;s government, such as those related
to the use of variable interest entities and data security or anti-monopoly concerns, has or may impact the company&rsquo;s ability to
conduct its business, accept foreign investments, or list on an U.S. or other foreign exchange. Your prospectus summary should address,
but not necessarily be limited to, the risks highlighted on the prospectus cover page.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The
Staff&rsquo;s comment is duly noted. In response to the Staff&rsquo;s comment, the Company has revised the disclosure on the cover
page&nbsp;and pages&nbsp;97 and 105 of the Revised Draft Registration Statement.</P>

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

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

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    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company respectfully advises the Staff that it has disclosed
on the cover page&nbsp;information relating to the legal and operational risks associated with being based, or having substantial business
operations, in mainland China. The Company believes that the Revised Draft Registration Statement includes prominent disclosure that the
Company faces risks associated with regulatory approvals on overseas offerings, anti-monopoly regulatory actions, and oversight on cybersecurity,
data security and data privacy, which may impact the Company&rsquo;s ability to conduct certain businesses, accept foreign investments,
or list and conduct offerings on a United States or other foreign securities exchange. The PRC government&rsquo;s significant authority
in regulating the operations of the Company and the PRC government&rsquo;s oversight and control over offerings conducted overseas by,
and foreign investment in, China-based issuers could result in a material adverse change in the Company&rsquo;s operations and the value
of the Company&rsquo;s securities, significantly limit or completely hinder its ability to continue to offer securities to investors,
or cause the value of such securities to significantly decline.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
Company</FONT> further respectfully advises the Staff that, as shown in the corporate structure diagram on page&nbsp;29 and disclosed
on page&nbsp;80 of the Revised Draft Registration Statement, Lotus Tech conducts business globally. For example, Lotus Technology Innovative
Limited and Lotus Tech Creative Center operate in United Kingdom, Lotus Tech Innovation Center GmbH operates in Germany, and Lotus Cars
Europe B.V. operates in the Netherlands. Therefore, although PRC regulatory authorities may disallow this holding company structure and
limit or hinder LTC&rsquo;s ability to conduct its business through its PRC operating subsidiaries, it would not cause the value of the
securities of LTC to become worthless. In response to the Staff&rsquo;s comment, the Company has revised the disclosure on the cover page&nbsp;of
the Revised Draft Registration Statement to expressly acknowledge that if PRC regulatory authorities disallow this holding company structure,
it could result in a material adverse change in LTC&rsquo;s operations and cause the value of the securities of LTC to significantly decline.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>11.</B></TD><TD><B>Clearly disclose how you will refer to the holding company, subsidiaries, and VIEs, if applicable, when providing the disclosure
throughout the document so that it is clear to investors which entity the disclosure is referencing and which subsidiaries or entities
are conducting the business operations. Refrain from using terms such as &ldquo;we&rdquo; or &ldquo;our&rdquo; when describing activities
or functions of a VIE, if applicable.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on page&nbsp;6 of the Revised Draft Registration Statement and the use of these definitions throughout the Revised
Draft Registration Statement.</P>

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

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

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font-size: 10pt">U.S. Securities and Exchange Commission <BR> July 12, 2023 <BR> Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
Company respectfully advises the Staff that, </FONT>following the unwinding of the VIE structure in June&nbsp;2023 as illustrated in Comment
No.&nbsp;8, the Company no longer operates a VIE structure as of the date of this submission. The Company has therefore removed references
to the VIE and risk factors pertaining the VIE structure throughout the Revised Draft Registration Statement as it deems appropriate.
The Company believes that it is not inappropriate to generally use terms including &ldquo;Lotus Tech,&rdquo; &ldquo;we,&rdquo; &ldquo;us,&rdquo;
 &ldquo;our company&rdquo; and &ldquo;our&rdquo; to refer to Lotus Technology Inc., the Cayman Islands holding company, and its subsidiaries
as of the date of this submission. The Company also believes that the practice of using a unified term to refer to the holding company
and its subsidiaries is a common practice among U.S. domestic issuers.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>12.</B></TD><TD><B>Provide a description of how cash is transferred through your organization and disclose your intentions to distribute earnings.
State whether any transfers, dividends, or distributions have been made <U>to date</U> between the holding company and its subsidiaries,
or to investors, and quantify the amounts where applicable. Also, disclose here and in the prospectus summary whether you have cash management
policies and procedures that dictate how funds are transferred, and if so, describe these policies and procedures.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on the cover page&nbsp;and page&nbsp;32 of the Revised Draft Registration Statement to describe its stringent controls
and procedures for cash flows within its organization.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>13.</B></TD><TD><B>Please disclose on your cover page&nbsp;that following the business combination you will be a &ldquo;controlled company&rdquo;
within the meaning of NASDAQ rules&nbsp;and the controlling shareholders&rsquo; anticipated total voting power. Also disclose on the cover
page&nbsp;that you will be a &ldquo;foreign private issuer&rdquo; and the related exemptions on which you will be entitled to rely.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on the cover page&nbsp;of the Revised Draft Registration Statement.</P>

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

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

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font-size: 10pt">U.S. Securities and Exchange Commission <BR> July 12, 2023 <BR> Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Industry and Market Data, page&nbsp;3</U></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>14.</B></TD><TD><B>We note your disclosure that information in the proxy statement/prospectus is based on information obtained from industry publications,
and reports and forecasts and that you have not independently verified the accuracy or completeness of any such information. This disclosure
appears to imply a disclaimer of responsibility for this information in the proxy statement/prospectus. Please either revise this section
to remove such implication or specifically state that you are liable for all information in the proxy statement/prospectus.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on page&nbsp;3 of the Revised Draft Registration Statement.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>15.</B></TD><TD><B>Please clarify whether you commissioned any of the third-party data presented in your proxy statement/prospectus. To the extent
that you commissioned any such data, please provide the consent of the third party in accordance with Rule&nbsp;436.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">In
response to the Staff&rsquo;s comment, the Company has revised the disclosure on page&nbsp;3 of the Revised Draft Registration Statement.</FONT>
The Company respectfully advises the Staff that it has not commissioned any of the industry publications or third-party data contained
in the Revised Draft Registration Statement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Questions and Answers about the Business Combination, page&nbsp;10</U></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>16.</B></TD><TD><B>We note the disclosure on page&nbsp;14 that &ldquo;there are significant factual and legal uncertainties as to whether the Business
Combination will qualify as a reorganization within the meaning of Section&nbsp;368(a)&nbsp;of the Code.&rdquo; Please revise the disclosure
on page&nbsp;14 to briefly describe the &ldquo;significant factual and legal uncertainties.&rdquo;</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on pages&nbsp;15 and 316 of the Revised Draft Registration Statement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>What interests does the Sponsor have in the Business Combination?,
page&nbsp;17</U></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>17.</B></TD><TD><B>Please revise the response to this question and elsewhere in the prospectus, as appropriate, to clarify if the Sponsor and its
affiliates can earn a positive rate of return on their investment, even if other shareholders experience a negative rate of return in
the post-business combination company.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on pages&nbsp;19, 44, 117 and 193 of the Revised Draft Registration Statement.</P>

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

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

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    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt; font-size: 10pt">U.S. Securities and Exchange Commission <BR> July 12, 2023 <BR> Page <!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></P></DIV>
    <!-- Field: /Page -->

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Corporate History and Structure of Lotus Tech, page&nbsp;26</U></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>18.</B></TD><TD><B>Please ensure that the diagram on page&nbsp;27 is legible.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
replaced the corporate structure diagram on page&nbsp;29 of the Revised Draft Registration Statement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Cash and Asset Flows through Lotus Tech&rsquo;s Organization,
page&nbsp;30</U></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>19.</B></TD><TD><B>Please revise this section to provide a clear description of how cash is transferred through your organization. Disclose your intentions
to distribute earnings or settle amounts owed under the VIE agreements. Quantify any cash flows and transfers of other assets by type
that have occurred between the holding company, its subsidiaries, and the consolidated VIEs, and direction of transfer. Quantify any dividends
or distributions that a subsidiary or consolidated VIE have made to the holding company and which entity made such transfer, and their
tax consequences. Similarly quantify dividends or distributions made to U.S. investors, the source, and their tax consequences. Your disclosure
should make clear if no transfers, dividends, or distributions have been made to date. Describe any restrictions on foreign exchange and
your ability to transfer cash between entities, across borders, and to U.S. investors. Describe any restrictions and limitations on your
ability to distribute earnings from the company, including your subsidiaries and/or the consolidated VIEs, to the parent company and U.S.
investors as well as the ability to settle amounts owed under the VIE agreements.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on the cover page&nbsp;and pages&nbsp;31-32 of the Revised Draft Registration Statement.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Risks Relating to our Corporate Structure, page&nbsp;44</U></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>20.</B></TD><TD><B>We note your disclosure on page&nbsp;44 about risks relating to your corporate structure and risks relating to doing business in
China. In your summary of risk factors, disclose the risks that your corporate structure and being based in or having the majority of
the company&rsquo;s operations in China poses to investors. In particular, describe the significant regulatory, liquidity, and enforcement
risks with cross-references from each summary risk factor to the more detailed discussion of these risks in the prospectus. For example,
specifically discuss risks arising from the legal system in China, including risks and uncertainties regarding the enforcement of laws
and that rules&nbsp;and regulations in China can change quickly with little advance notice; and the risk that the Chinese government may
intervene or influence your operations at any time, or may exert more control over offerings conducted overseas and/or foreign investment
in China-based issuers, which could result in a material change in your operations and/or the value of the securities. Acknowledge any
risks that any actions by the Chinese government to exert more oversight and control over offerings that are conducted overseas and/or
foreign investment in China-based issuers could significantly limit or completely hinder your ability to offer or continue to offer securities
to investors and cause the value of such securities to significantly decline or be worthless.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on page&nbsp;48 of the Revised Draft Registration Statement to disclose the significant regulatory, liquidity and
enforcement risks it faces with cross-references to the more detailed discussion of these risks.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>We are dependent on suppliers, many of whom are our single source
suppliers, page&nbsp;74</U></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>21.</B></TD><TD><B>We note your disclosure that &ldquo;many of the components used in our vehicles are purchased from a single source, which exposes
us to multiple potential sources of delivery failure or component shortages.&rdquo; Please update the risk factor to disclose, if applicable,
that recent supply chain disruptions have impacted your operations.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on pages&nbsp;78-79 of the Revised Draft Registration Statement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Covenants of LCAA, page&nbsp;152</U></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>22.</B></TD><TD><B>We note the disclosure in item (f)&nbsp;on page&nbsp;153 about the extension until March&nbsp;15, 2024. Please expand the appropriate
section to disclose the number and percentage of shareholders who redeemed their shares in connection with the votes to approve the extension.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on pages&nbsp;12, 15, 27,179 and 203 of the Revised Draft Registration Statement.</P>

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

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

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    <!-- Field: /Page -->

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Background of the Business Combination, page&nbsp;163</U></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>23.</B></TD><TD><B>Please revise your disclosure throughout this section to discuss in greater detail the negotiations and discussions between the
parties. For example, discuss how the parties determined an equity valuation of $5.5 billion as disclosed at the bottom of page&nbsp;170.
As another example, discuss in greater detail the &ldquo;feedback from representatives of Geely and Etika&rdquo; mentioned on page&nbsp;171.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on pages&nbsp;168-179 of the Revised Draft Registration Statement.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>24.</B></TD><TD><B>We note that you state that the disclosure in this section is a brief description of LCAA&rsquo;s formation, LCAA&rsquo;s previous
engagements with business combination targets other than LTC, and its negotiations with, and evaluation of, LTC. Please revise to clarify
that you have described all material contacts between the parties during the past two years.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on page&nbsp;168 of the Revised Draft Registration Statement.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>25.</B></TD><TD><B>Please expand the appropriate section to discuss the material terms of the put option agreements mentioned on page&nbsp;171.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on pages&nbsp;37, 82 and 163 of the Revised Draft Registration Statement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Information about Lotus Tech, page&nbsp;213</U></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>26.</B></TD><TD><B>Please describe your &ldquo;strategic relationship&rdquo; with LVMH. Please discuss the material terms of such relationship and
file any agreements as exhibits to the proxy statement/prospectus.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">In
response to the Staff&rsquo;s comment, the Company respectfully advises the Staff that, as disclosed on page&nbsp;223 of the Revised Draft
Registration Statement, LCAA is an affiliate of <I>L</I> Catterton, which has a strategic relationship with LVMH. </FONT>The Company is
exploring the possibility of leveraging <I>L</I> Catterton&rsquo;s strategic relationship to collaborate with LVMH. However, as of the
date of this proxy statement/prospectus, the Company has not entered into any agreement with LVMH.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">July&nbsp;12</FONT>,
2023&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page&nbsp;12</P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Eletre, page&nbsp;217</U></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>27.</B></TD><TD><B>We note that as of January&nbsp;31, 2023, you have received over 5,000 orders for Eletre globally. Please balance this statement
with the disclosure in Risk Factors on page&nbsp;70 that orders may be cancelled despite their deposit payment and online confirmation.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
Staff&rsquo;s comment is duly noted. </FONT>In response to the Staff&rsquo;s comment, the Company has revised the disclosure on page&nbsp;228
of the Revised Draft Registration Statement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Unaudited Pro Forma Condensed Combined Financial Information,
page&nbsp;283</U></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>28.</B></TD><TD><B>We note your disclosure on page&nbsp;nine which states that LCAA must have net tangible assets of at least $5,000,001 upon consummation
of the business combination and LCAA may not consummate the business combination if immediately prior to or upon consummation, the net
tangible assets are below the $5,000,001 threshold. You further state that unless LTC elects to waive the minimum available cash condition,
the maximum redemption scenario cannot occur.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>As such, it appears you should modify your pro forma presentation
and other disclosures to present a maximum redemption scenario that contemplates the trust having $5,000,001 of remaining funds in order
to consummate the merger, or otherwise explain to us why your current presentation presents a realistic scenario that will allows the
merger to proceed.</B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Staff&rsquo;s comment is duly noted. The Company respectfully
advises the Staff that LCAA proposes to submit the NTA Proposal to its shareholders for approval and adoption of an amendment to the LCAA
Articles to remove from the LCAA Articles the prohibition on redemptions of LCAA Public Shares in an amount that would cause LCAA&rsquo;s
net tangible assets to be less than $5,000,001 in connection with any vote held to approve a proposed business combination, which amendment
shall become effective immediately prior to the consummation of the proposed Business Combination. The maximum redemption scenario in
the pro forma presentation and the related disclosures assumes that the NTA Proposal is approved and adopted, and that the parties to
the Merger Agreement elect to waive the Net Tangible Assets Condition. In response to the Staff&rsquo;s comment and in connection with
the inclusion of the NTA Proposal, the Company has revised the disclosure on pages&nbsp;10, 11, 16, 24, 25, 39, 40, 45, 63, 65, 139, 140,
167, 179, 206, 297, and 303 of the Revised Draft Registration Statement.</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">July&nbsp;12</FONT>,
2023&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page&nbsp;13</P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Transaction Accounting Adjustments to Unaudited Pro Forma Condensed
Combined Balance Sheet, page&nbsp;293</U></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>29.</B></TD><TD><B>With regard to note (A), we note your adjustment assumes proceeds from the Merger Financing investors. We also note your disclosure
elsewhere that it appears such terms have not yet been confirmed. Please tell us and disclose if there are existing signed agreements
regarding these proceeds. To the extent you do not have such arrangements in place, please revise your disclosures remove the pro forma
effect of these adjustments.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on page&nbsp;304 of the Revised Draft Registration Statement to include the proceeds from Merger Financing investors.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>30.</B></FONT></TD><TD><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>With regard to note (C), please explain to us and in your disclosure,
the source of funds</B></FONT><B> that will be used to pay deferred underwriting commissions assuming maximum redemptions.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company respectfully advises the Staff that LTC will
pay the deferred underwriting commission assuming maximum redemptions upon the consummation of the Business Combination. In response to
the Staff&rsquo;s comment, the Company has revised the disclosure on page&nbsp;304 of the Revised Draft Registration Statement.</P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>31.</B></TD><TD><B>With regard to note (I), revise to show the computation of the 540,342,225 LTC ordinary shares. Additionally, revise similar disclosures
throughout your document.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on page&nbsp;304 of the Revised Draft Registration Statement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Unaudited Pro Forma Condensed Combined Financial Information&nbsp;</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Transaction Accounting Adjustments to Unaudited Pro Forma Condensed
Combined Statements of Operations, page&nbsp;294</U></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>32.</B></TD><TD><B>Regarding pro forma adjustment (CC), please explain why you believe this adjustment is appropriate. It appears you are adjusting
the historical results of LCAA, for an amount which is unrelated to the merger transaction and the resulting transaction accounting adjustments.
Please refer to SEC Release No.&nbsp;33-10786 and Rule&nbsp;11-02(a)(6)(i)(B)&nbsp;of Regulation S-X for guidance.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company respectfully advises the Staff that pro forma
adjustment (CC) is to eliminate the interest income earned from marketable securities held in trust account as if the value of $223,600
is fully redeemed under maximum redemptions scenario. Thus, there should not be any interest earned. However, the adjustment was inadvertently
included in the adjustment under the scenario of no redemptions. In response to the Staff&rsquo;s comment, the Company has revised the
disclosure on page&nbsp;306 to clarify that this adjustment is for maximum redemptions scenario only.</P>

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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">July&nbsp;12</FONT>,
2023&nbsp;</P>

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


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Note (k)&nbsp;Intangible Assets, page&nbsp;F-53</U></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><B>33.</B></FONT></TD><TD><B>We note your disclosure states you acquired license plates and a trademark license (Lotus trademark). We further note you believe
the acquired assets have an indefinite life. Please tell us the details of the contractual arrangement regarding these acquired intangibles.
It is unclear whether you have rights to the intangibles for a specified contractual term or if you have full rights to the assets and
all the obligations associated with maintaining the intangibles. We note on page&nbsp;F-62, you have non-exclusive features to the trademark
license, which indicates others are the primary owner of the trademark(s).</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company respectfully advises the Staff that the Company
acquired the &ldquo;Lotus&rdquo; trademark licenses for US$116,041 thousand and license plates for US$80 thousand.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company and Group Lotus Limited (&ldquo;Licensor&rdquo;),
a wholly-owned subsidiary of Lotus Group International Limited, a related party to the Company, entered into trademark licenses agreements
on November&nbsp;4, 2021 (&ldquo;Trademark Licenses Agreements&rdquo;). Pursuant to the Trademark Licenses Agreements, the Licensor granted
the Company the use of the &ldquo;Lotus&rdquo; trademarks for as long as the Company conducts its lifestyle vehicles (excluding sports
cars) business on a royalty-free and worldwide basis as described below:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">i) exclusively on lifestyle vehicles and parts and components
that the Company designs, develops, manufactures, assembles, distributes and sells or has designed, developed, manufactured or assembled
by any third party.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">ii) non-exclusively for the Company&rsquo;s business of providing
related after-sale services for the lifestyle vehicles.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">iii) non-exclusively on the related products (excluding anything
relating to the sports cars) such as accessories the Company designs, produces, distributes, and sells or has designed or produced by
any third party on its behalf.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">iv) any other occasions in relation to the business conducted
by the Company as duly approved by the Company&rsquo;s Board (excluding anything relating to sports cars).&nbsp;</P>


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

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">July&nbsp;12</FONT>,
2023&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page&nbsp;15</P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
</FONT>Licensor shall be responsible for the maintenance of the licensed trademarks and the renewing of the licensed trademarks. The Company
shall pay its share of the cost of renewing of the licensed trademarks. The Company is required to bear the cost as follows:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">i) 100% of costs if only lifestyle vehicles and not sports
cars are present in the territory;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-indent: -0.25in">ii) 50% of costs if both lifestyle
vehicles and sports cars are present in the territory.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">The
Licensor shall be responsible for 100% of the costs of </FONT>renewal if neither the Licensor or the Company&rsquo;s products are present
or only sports cars are present in the territory. Each trademark is governed by the local law of the jurisdiction where the trademark
is registered and allows an indefinite number of 10-year renewals of trademark registration. The cost of renewal in each jurisdiction
is different, e.g. the cost of renew a trademark is RMB450 in China and GBP200 in United Kingdom, but the Company believes the renewal
costs will not be substantial relative to the future cash flows from sales of lifestyle vehicles under the &ldquo;Lotus&rdquo; brand.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In assessing the useful life of the trademark licenses, the
Company considered the following factors in ASC 350-30-35-3.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><I>A. The expected use of the asset by the entity.</I></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company is in the business of design, development and
sales of lifestyle vehicles under the &ldquo;Lotus&rdquo; brand and expects to conduct this business under the Lotus brand indefinitely.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><I>B. The expected useful life of another asset or a group
of assets to which the useful life of the intangible asset may relate.</I></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The trademark licenses are not dependent on or specifically
associated with another asset or group of assets that would thereby limit the useful life of the trademark licenses or indicate that
the useful lives of the trademark licenses are other than indefinite.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"></P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">July&nbsp;12</FONT>,
2023&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page&nbsp;16</P>

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

<P STYLE="font: italic 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><I>C. Any legal, regulatory, or contractual provisions that
may limit the useful life. The cash flows and useful lives of intangible assets that are based on legal rights are constrained by the
duration of those legal rights. Thus, the useful lives of such intangible assets cannot extend beyond the length of their legal rights
and may be shorter.</I><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company is not aware of any regulatory or contractual
provisions that would prevent such renewal, or any other factors that may limit the useful lives of the trademarks. Given the renewal
cost is insignificant, the Company reasonably expects that the Licensor will intend to reregister the trademarks indefinitely.</P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><I>D. The entity&rsquo;s own historical experience in renewing
or extending similar arrangements, consistent with the intended use of the asset by the entity, regardless of whether those arrangements
have explicit renewal or extension provisions. In the absence of that experience, the entity shall consider the assumptions that market
participants would use about renewal or extension consistent with the highest and best use of the asset by market participants, adjusted
for entity-specific factors in this paragraph.</I></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">According to Trademark Licenses Agreements, the Licensor
shall be responsible for the renewing of the licensed trademarks. Considering the history of &ldquo;Lotus&rdquo; brand, insignificant
renewal costs of the trademarks, although the Company doesn&rsquo;t have historical experience in renewing the trademarks, the Company
believes the Licensor will renew the trademarks for the foreseeable future to achieve the highest and best use of the trademarks.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><I>E. The effects of obsolescence, demand, competition, and
other economic factors (such as the stability of the industry, known technological advances, legislative action that results in an uncertain
or changing regulatory environment, and expected changes in distribution channels).</I></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">There are currently no obsolescence, demand, competition
or other economic factors that the Company considers to be indicators that the trademark licenses would have finite useful lives.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><I>F. The level of maintenance expenditures required to obtain
the expected future cash flows from the asset (for example, a material level of required maintenance in relation to the carrying amount
of the asset may suggest a very limited useful life). As in determining the useful life of depreciable tangible assets, regular maintenance
may be assumed but enhancements may not.</I></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">According to Trademark Licenses Agreements, the Licensor
shall be responsible for the maintenance of the licensed trademarks.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">July&nbsp;12</FONT>,
2023&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page&nbsp;17</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">ASC 350-30-35-4 further stipulates that if there are no legal,
regulatory, contractual, competitive, economic, or other factors that limit the useful life of an intangible asset for a period that extends
beyond the foreseeable horizon, the useful life of the intangible asset shall be considered to be indefinite.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Based on all the factors considered above, the Company believes
it is appropriate to assign indefinite useful lives to the trademark licenses.</P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Regarding the license plates, the Company respectfully advises
the Staff that the license plates represent vehicle license plates, which do not expire and do not require renewal, therefore, the useful
lives of these license plates are similarly considered to be indefinite.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company respectfully advises Staff that the Company has
revised the disclosure on F-75 of the Revised Draft Registration Statement to clarify the details of the contractual arrangement regarding
the trademark licenses (Lotus trademarks).</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Lotus Technology Inc. Financial Statements&nbsp;</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Notes to the Financial Statements&nbsp;</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Related Party Transactions, page&nbsp;F-77</U></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><B>34.</B></TD><TD><B>We note your disclosure which states you received a &ldquo;non-exclusive, perpetual, irrevocable and non-sublicensable license
for the electric automotive chassis and autonomous driving technology platform (the Geely License)&rdquo; for US$888,165. We further note
your disclosure which states the Geely License has no alternative future use and therefore the cost of the license has been expensed as
research and development. Please explain why you concluded the license has no future use and should be expensed rather than capitalized.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company respectfully advises the Staff that in accordance
with the license agreement (&ldquo;Agreement&rdquo;) entered into between the Company and Zhejiang Liankong Technologies Co.,&nbsp;Ltd.
(&ldquo;Zhejiang Liankong&rdquo;), the Geely License is contractually restricted for use only for the Company&rsquo;s current research
and development project for the Electric Performance Architecture (EPA) platform and the three specified models of electric vehicles.
The Agreement stipulates that if the Company plans to use the Geely License in new projects, the Company and Zhejiang Liankong should
arrive further mutual agreement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">At the time of the acquisition of the Geely License, the
EPA platform and the three specified models of electric vehicles were all under development. The future costs to develop the EPA platform
and the three models were more than de minimis. Further, there were remaining technological risks for the completion of those projects.
Therefore, the Company concluded that the Geely License has no other alternative use other than being used for the development of the
EPA platform and three specified models of electric vehicles, and should be recognized as research and development expenses in the combined
statement of comprehensive loss for the year ended December&nbsp;31, 2021.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">July&nbsp;12</FONT>,
2023&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page&nbsp;18</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">However, since the Company and Zhejiang Liankong are both
ultimately controlled by Mr.&nbsp;Li Shufu, and the Agreement is a related party transaction, the Company further evaluated the facts
and circumstances to assess whether the Geely License has an alternative use. Because the Company did not have the intent to use the Geely
License in new projects and there is no currently identified future project for which the Geely License can be used, the Company concluded
that the Geely License has no alternative future use at the time of the acquisition.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Therefore, even if the Company was not contractually restricted
to the license for the development of the EPA platform and the three specified models, the Company concluded that the Geely License has
no alternative future use. Accordingly, the cost of the Geely License is required to be expensed as research and development expenses
in the combined statement of comprehensive loss for the year ended December&nbsp;31, 2021.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company respectfully advises Staff that the Company has
revised the disclosure on F-104 of the Revised Draft Registration Statement to clarify the Company&rsquo;s consideration that the Geely
License has no alternative future use and should be expensed rather than capitalized.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Exhibits</U></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">35.</FONT></TD><TD><B>Please revise the exhibit index to clarify which exhibit is related to the &ldquo;&dagger;&dagger;&rdquo; footnote at the bottom
of page&nbsp;II-4.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">In response to the Staff&rsquo;s comment, the Company has
revised the disclosure on page&nbsp;II-4 of the Revised Draft Registration Statement.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Follow-up Comment</U></B></P>

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

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">36.</FONT></TD><TD><B>We note your disclosure that the trust account funds will be invested in government securities and money market funds. Please explain
why LCAA does not consider itself an investment company under the 1940 Act.</B></TD></TR></TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">On
March&nbsp;30, 2022, the Commission issued a rule&nbsp;proposal (the &ldquo;<B>SPAC Rule&nbsp;Proposal</B>&rdquo;) that discussed, among
other things, the circumstances in which it believes that special purpose acquisition companies could potentially be subject to the Investment
Company Act of 1940, as amended (the &ldquo;Investment Company Act&rdquo;). The SPAC Rule&nbsp;Proposal also included a proposed safe
harbor from the definition of &ldquo;investment company&rdquo; under Section&nbsp;3(a)(1)(A)&nbsp;of the Investment Company Act if a SPAC
satisfies certain criteria, including that the SPAC's assets consist solely of </FONT>government securities (as that term is defined in
Section&nbsp;2(a)(16) of the Investment Company Act), (ii)&nbsp;government money market funds (as that term is defined in Rule&nbsp;2a-7
under the Investment Company Act) and (iii)&nbsp;&ldquo;cash items&rdquo; prior to the completion of the de-SPAC transaction.</P>

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

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">July&nbsp;12</FONT>,
2023&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page&nbsp;19</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">Since LCAA&rsquo;s initial public offering
(the &ldquo;<B>IPO</B>&rdquo;), LCAA has invested the proceeds of the IPO held in the Trust Account only in (i)&nbsp;government securities
and (ii)&nbsp;government money market funds, and otherwise hold cash. While the funds in the Trust Account continue to be invested in
such instruments, to mitigate the risk that LCAA might be deemed to be an investment company (including under the subjective test of Section&nbsp;3(a)(1)(A)&nbsp;of
the Investment Company Act) and thus subject to regulation under the Investment Company Act, LCAA may, at any time, advise its shareholders
that it is instructing the trustee with respect to the Trust Account to liquidate the government securities and money market funds held
in the Trust Account and, thereafter, hold all funds in the Trust Account in cash until the earlier of consummation of the Business Combination
or liquidation of LCAA.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">LCAA does not believe that its principal
activities subject it to regulation as an investment company under the Investment Company Act. LCAA completed its IPO in March&nbsp;2021
and, thereafter, searched for a target business with which to consummate an initial business combination. On January&nbsp;31, 2023, LCAA
announced that it had entered into a merger agreement and proposed business combination with the Company (the &ldquo;<B>Business Combination</B>&rdquo;).
Following the Business Combination, LCAA intends to engage primarily in the business of designing, developing and selling luxury lifestyle
vehicles under the British brand &ldquo;Lotus&rdquo; as a luxury battery electric vehicle maker.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left">As a result of the foregoing, LCAA believes
that it does not meet the definition of &ldquo;investment company&rdquo; under Section&nbsp;3(a)(1)(A)&nbsp;of the Investment Company
Act.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif">LCAA
also believes that it does not meet the definition of &ldquo;investment company&rdquo; under Section&nbsp;3(a)(1)(C)&nbsp;of the Investment
Company Act. As noted above, LCAA has invested the proceeds of the IPO held in the Trust Account only in </FONT>government securities
and government money market funds. Excluding cash, LCAA&rsquo;s only other assets consist of certain prepaid expenses. Government securities
and cash are excluded from the definition of &ldquo;investment securities&rdquo; in Section&nbsp;3(a)(1)(C)&nbsp;of the Investment Company
Act. In addition, in a no-action position in <I>Willkie Farr&nbsp;&amp; Gallagher, et. al. (pub. avail. Oct.&nbsp;23, 2000</I>), the
Staff indicated that it would not object if an issuer treated money market funds that seek to maintain a stable net asset value of $1.00
per share<FONT STYLE="font-family: Times New Roman, Times, Serif"><SUP>1</SUP></FONT> as &ldquo;cash items&rdquo; and, therefore, excluded
such funds in calculating the amount of its total assets and its investment securities for purposes of the 40% test under Section&nbsp;3(a)(1)(C)&nbsp;of
the Investment Company Act. As a result of the foregoing, LCAA believes that it also does not meet the definition of &ldquo;investment
company&rdquo; under Section&nbsp;3(a)(1)(C)&nbsp;of the Investment Company Act.&nbsp;</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>*</I></FONT><I>&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-size: 10pt">*</FONT>&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-size: 10pt">*</FONT></I></P>

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

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<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0in"></TD><TD STYLE="width: 0.25in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><SUP>1</SUP></FONT></TD><TD STYLE="text-align: left">In an FAQ regarding money market reform, the Staff confirmed
that shares of a floating net asset value money market fund also qualify as &quot;cash items&quot; for purposes of meeting the definition
of &quot;investment company&quot; under section 3(a)(1)(C) of the Investment Company Act. See 2014 Money Market Fund Reform Frequently
Asked Questions, revised February 17, 2021.</TD>
</TR></TABLE>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif">July&nbsp;12</FONT>,
2023&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page&nbsp;20</P>


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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif">If
you have any questions regarding the Revised Draft Registration Statement, </FONT>please contact the undersigned by phone at +852 3740
4858 or via email at shu.du@skadden.com.</P>

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

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  <TR STYLE="vertical-align: bottom">
    <TD STYLE="width: 50%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">/s/ Shu Du</FONT></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Shu Du</FONT></TD></TR>
  </TABLE>


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<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in">cc:</TD><TD>Qingfeng Feng, Director and Chief Executive Officer, Lotus Technology Inc.</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Alexious Lee, Director and Chief Financial Officer, Lotus Technology
Inc.&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Chinta Bhagat, Co-Chief Executive Officer of <I>L</I> Catterton
Asia Acquisition Corp&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Scott Chen, Co-Chief Executive Officer of <I>L</I> Catterton
Asia Acquisition Corp&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Peter X. Huang, Partner, Skadden, Arps, Slate, Meagher&nbsp;&amp;
Flom LLP&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Shu Du, Partner, Skadden, Arps, Slate, Meagher&nbsp;&amp;
Flom LLP&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Jesse Sheley, Partner, Kirkland&nbsp;&amp; Ellis
International LLP&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Steve Lin, Partner, Kirkland&nbsp;&amp; Ellis
International LLP&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Joseph Casey Raymond, Partner, Kirkland&nbsp;&amp;
Ellis International LLP&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Justin You Zhou, Partner, Kirkland&nbsp;&amp;
Ellis International LLP&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">John Fung, Partner, KPMG Huazhen LLP</P>

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

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

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