# EDGAR Filing Document

**Accession Number:** 0001713539
**File Stem:** 0001104659-23-021405
**Filing Date:** 2023-2
**Character Count:** 2058
**Document Hash:** eb6adf511938ed4ee37885fab9c37cd9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-23-021405.hdr.sgml**: 20230317

**ACCESSION NUMBER**: 0001104659-23-021405

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230214

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Kaixin Auto Holdings
- **CENTRAL INDEX KEY:** 0001713539
- **STANDARD INDUSTRIAL CLASSIFICATION:** RETAIL-AUTO DEALERS & GASOLINE STATIONS [5500]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 5F, NORTH WING
- **STREET 2:** 18 JIUXIANQIAO MIDDLE ROAD
- **CITY:** CHAOYANG DISTRICT, BEIJING
- **STATE:** F4
- **ZIP:** 100016
- **BUSINESS PHONE:** 85237962750

**MAIL ADDRESS:**
- **STREET 1:** 5F, NORTH WING
- **STREET 2:** 18 JIUXIANQIAO MIDDLE ROAD
- **CITY:** CHAOYANG DISTRICT, BEIJING
- **STATE:** F4
- **ZIP:** 100016

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CM Seven Star Acquisition Corp
- **DATE OF NAME CHANGE:** 20170731

**KAIXIN AUTO HOLDINGS**

9/F, Tower A, Dongjin International Center, Huagong Road

Chaoyang District, Beijing 100015, People's Republic of China

February 14, 2023

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Mail Stop 4631

Washington, DC 20549

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| | |
|:---|:---|
| Re: | **Kaixin Auto Holdings**<br> **Registration Statement on Form F-3, as amended**<br> **Initially Filed on August 4, 2021**<br> **File No. 333-258450** |

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Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Kaixin Auto Holdings hereby requests acceleration of effectiveness of the above referenced Registration Statement, so that it will become effective at 4:30 p.m. ET on February 16, 2023, or as soon as thereafter practicable.

Very truly yours,

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| |
|:---|
| /s/ Mingjun Lin |
| Mingjun Lin |
| Chief Executive Officer |

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cc: Ying Li, Esq. <br> Hunter Taubman Fischer & Li LLC