SEC Comment Letter 0000000000-23-014199 to SUMITOMO MITSUI FINANCIAL GROUP, INC. (SMFG, SMFNF) (CIK 0001022837) (SMFG)

SUMITOMO MITSUI FINANCIAL GROUP, INC. (SMFG, SMFNF) (CIK 0001022837)
Date: Dec. 29, 2023 · CIK: 0001022837 · Accession: 0000000000-23-014199

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AI Filing Summary & Sentiment

File numbers found in text: 333-276219

Date

December 29, 2023

Author

Office of Finance

Form

UPLOAD

Company

SUMITOMO MITSUI FINANCIAL GROUP, INC. (SMFG, SMFNF) (CIK 0001022837)

Letter

United States securities and exchange commission logo December 29, 2023 Toru Nakashima President and Group Chief Executive Officer Sumitomo Mitsui Financial Group, Inc. 1-2, Marunouchi 1-chome Chiyoda-ku, Tokyo 100-0005, Japan Re:Sumitomo Mitsui Financial Group, Inc. Registration Statement on Form F-3 Filed December 22, 2023 File No. 333-276219 Dear Toru Nakashima: 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 Madeleine Joy Mateo at 202-551-3465 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Christopher Kodama, Esq.

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United States securities and exchange commission logo
December 29, 2023
Toru Nakashima
President and Group Chief Executive Officer
Sumitomo Mitsui Financial Group, Inc.
1-2, Marunouchi 1-chome
Chiyoda-ku, Tokyo 100-0005, Japan
Re:Sumitomo Mitsui Financial Group, Inc.
Registration Statement on Form F-3
Filed December 22, 2023
File No. 333-276219
Dear Toru Nakashima:
            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 Madeleine Joy Mateo at 202-551-3465 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc:       Christopher Kodama, Esq.

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