According to Vietnamese news media, the government has authorized the resume of international commercial flights on Jan 1 2022 for the following destinations: Beijing/Guangzhou, Tokyo, Seoul, Taipei, Bangkok, Singapore, Vientiane, Phnom Penh, San Francisco/Los Angeles.
Vietnam Airlines had their pseudo commercial flights to SFO since late November. Both Vietnam Airlines and Bamboo Airways have been looking at Los Angeles because of the large Vietnamese-American population in Southern California.
At this moment, there are still COVD restrictions, such as 3-day quarantine, for fully vaccinated (including booster) travelers to Vietnam.