HIGHWAY HOLDINGS LIMITED
Suite No. 1801, Level 18
Landmark North
39 Lung Sum Avenue
Sheung Shui
New Territories, Hong Kong
March 19, 2019
Via Edgar and Facsimile
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
| Re: | Highway Holdings Limited – Registration Statement on Form F-3 | |
| File No. 333-230122 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Highway Holdings Limited (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form F-3 (File No. 333-230122) (the “Registration Statement”), so that the Registration Statement may become effective at 4:00 p.m. (Washington, D.C. time) on March 21, 2019, or as soon as practicable thereafter. Please contact Istvan Benko, U.S. counsel to the Company, at (310) 789-1226, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
Very truly yours,
/s/ Alan Chan
Alan Chan
Chief Financial Officer
cc: Sherry Haywood
