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 |