0001104659-22-098110.txt : 20230322 0001104659-22-098110.hdr.sgml : 20230322 20220907121950 ACCESSION NUMBER: 0001104659-22-098110 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220907 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 CORRESP 1 filename1.htm

September 7, 2022

Ms. Alyssa Wall

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Dear Ms. Alyssa Wall,

Further to our phone conversations, the Companies confirms receipt of the U.S. Securities and Exchange Commission (the “Commission”) dated August 22, 2022, regarding the Company’s Form 20-F for the year ended December 31, 2021 filed on April 29, 2022 (the “Form 20-F”), as amended by Form 20-F Amendment No.1 filed on May 27, 2022. The Company is in the process of preparing a Form 20-F Amendment No.2 in response to the Staff’s comments and kindly requests for an extension to file the response to no later than September 9, 2022. The Company would greatly appreciate your favorable response to its request for an extension.

Please feel free to contact the undersigned at +86 10 6720 4948 should you have any questions.

Sincerely,

/s/ Yi Yang

Yi Yang

Chief Financial Officer

Kaixin Auto Holdings

9/F, Tower A, Dongjin International Center

Huagong Road

Chaoyang District, Beijing 100015

People’s Republic of China