CORRESP 1 filename1.htm

 

Highland Transcend Partners I Corp.

777 Arthur Godfrey Road, Unit 202

Miami Beach, FL 33140

 

February 10, 2022

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Washington, D.C. 20549

 

Attn: Cara Wirth
Mara Ransom
Scott Stringer
Adam Phippen

 

Re: Highland Transcend Partners I Corp.
Registration Statement on Form S-4
File No. 333-260452

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Highland Transcend Partners I Corp., a Cayman Islands exempted company (the “Registrant”), hereby requests acceleration of effectiveness of its registration statement on Form S-4 (File No. 333-260452), as amended, to 4:00 p.m. Eastern Time on February 11, 2022, or as soon as practicable thereafter.

 

The Registrant hereby authorizes Derek J. Dostal of Davis Polk & Wardwell LLP to orally modify or withdraw this request for acceleration.

 

Please contact Derek J. Dostal of Davis Polk & Wardwell LLP at (212) 450-4322 or derek.dostal@davispolk.com with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.

 

  Very truly yours,
   
  /s/ Ian Friedman
  Ian Friedman, Chief Executive Officer, Highland Transcend Partners I Corp.

 

cc

Derek J. Dostal, Davis Polk & Wardwell LLP

Michael Davis, Davis Polk & Wardwell LLP

Lee Hochbaum, Davis Polk & Wardwell LLP