CORRESP

April 12, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 4561

100 F Street, N.E.

Washington, D.C. 20549-3720


Attention:	Larry Spirgel
	Kathleen Collins
	Alexandra Barone
	Rebekah Lindsey

	Re:	TuSimple Holdings Inc.
		Registration Statement on Form S-1 (File No. 333-254616)

Ladies and Gentlemen:

In connection with the above-captioned Registration Statement, we wish to advise that between April 7, 2021, and the date hereof approximately 2,333 copies of the Preliminary Prospectus dated April 7, 2021, were distributed to prospective underwriters, institutional investors, prospective dealers, individuals and others.

We have been informed by the participating underwriters that they have complied, and they will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

We hereby join in the request of the registrant that the effectiveness of the above-captioned Registration Statement, as amended, be accelerated to 4:00 p.m. Eastern Time on April 14, 2021, or as soon thereafter as practicable, or at such other time as the registrant or its counsel may orally request via telephone call to the Staff of the Division of Corporation Finance of the Securities and Exchange Commission.

[Signature page follows.]


By:		/s/ Megan E. Miller
		Name: Megan E. Miller
		Title: Vice President

By: Citigroup Global Markets Inc.

By:		/s/ Pablo Cuevas
		Name: Pablo Cuevas
		Title: Vice President

By: J.P. Morgan Securities LLC

By:		/s/ Manoj Vemula
		Name: Manoj Vemula
		Title: Executive Director