United States securities and exchange commission logo July 27, 2021 Zhigeng (David) Fu Chief Executive Officer GreenVision Acquisition Corp. One Penn Plaza 36th Floor New York, NY 10019 Re: GreenVision Acquisition Corp. Preliminary Proxy Statement on Schedule 14A Filed April 8, 2021 File No. 001-39136 Dear Mr. Fu: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Michael A. Goldstein, Esq.