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September 25, 2024
Qingfeng Feng
Chief Executive Officer
Lotus Technology Inc.
No. 800 Century Avenue
Pudong District, Shanghai, People s Republic of China
Re: Lotus Technology Inc.
Registration Statement on Form F-1
Filed September 19, 2024
File No. 333-282217
Dear Qingfeng Feng:
This is to advise you that we have not reviewed and will not review your
registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you that
the company and its management are responsible for the accuracy and adequacy of
their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.
Please contact Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of
Corporation Finance
Office of
Manufacturing