VINFAST AUTO LTD.
Dinh Vu – Cat Hai Economic Zone
Cat Hai Islands, Cat Hai Town, Cat Hai District
Hai Phong City, Vietnam
December 29, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jennifer Angelini
| Re: | VinFast Auto Ltd. |
Registration Statement on Form F-3
File No. 333-291445
Dear Sir or Madam:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby respectfully requests that the effective date of the Registration Statement referred to above be accelerated by the Securities and Exchange Commission to 4:00 p.m. Washington D.C. time on December 31, 2025 or as soon as practicable thereafter.
We request that we be notified of such effectiveness by a telephone call to Stacey Wong at +65 6437 5450 of Latham & Watkins LLP, and we request that such effectiveness also be confirmed in writing.
[Signature page follows]
| Sincerely, | |||
| VinFast Auto Ltd. | |||
| By: | /s/ Le Thi Thu Thuy | ||
| Name: | Le Thi Thu Thuy | ||
| Title: | Chairwoman and Director | ||
| cc: | (via email) |
| Nguyen | Thi Lan Anh, Chief Financial Officer, VinFast Auto Ltd. |
| Sharon | Lau, Partner, Latham & Watkins LLP |
| Stacey | Wong, Partner, Latham & Watkins LLP |