SEC Comment Letter 0000000000-23-001755 to China Foods Holdings Ltd. (CFOO) (CIK 0001310630) (CFOO)
China Foods Holdings Ltd. (CFOO) (CIK 0001310630)
Date: Feb. 22, 2023 · CIK: 0001310630 · Accession: 0000000000-23-001755
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File numbers found in text: 001-32522
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United States securities and exchange commission logo
February 22, 2023
Xiao Jun Kong
Chief Executive Officer, Chief Financial Officer
China Foods Holdings Ltd.
Room 2301A China Resources Building
26 Harbour Road
Wanchai, Hong Kong
Re:China Foods Holdings Ltd.
Form 10-K for the Fiscal Year Ended December 31, 2021
File No. 001-32522
Dear Xiao Jun Kong:
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 Life Sciences
cc: Conn Flanigan