SEC Comment Letter 0000000000-23-009220 to China Foods Holdings Ltd. (CFOO) (CIK 0001310630) (CFOO)
China Foods Holdings Ltd. (CFOO) (CIK 0001310630)
Date: Aug. 22, 2023 · CIK: 0001310630 · Accession: 0000000000-23-009220
AI Filing Summary & Sentiment
File numbers found in text: 001-32522
Letter
United States securities and exchange commission logo August 22, 2023 Kong Xiao Jun Chief Executive Officer China Foods Holdings Ltd. 2301A, 26 Harbour Road Wanchai, Hong Kong Re:China Foods Holdings Ltd. Form 10-K for the Fiscal Year Ended December 31, 2022 File No. 001-32522 Dear Kong Xiao Jun: We have limited our review of your filing to the submission and/or disclosures as required by Item 9C of Form 10-K and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. After reviewing your response to this comment, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2022 General 1.We note that during your fiscal year 2022 you were identified by the Commission pursuant to Section 104(i)(2)(A) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7214(i)(2)(A)) as having retained, for the preparation of the audit report on your financial statements included in the Form 10-K, a registered public accounting firm that has a branch or office that is located in a foreign jurisdiction and that the Public Company Accounting Oversight Board had determined it is unable to inspect or investigate completely because of a position taken by an authority in the foreign jurisdiction. Please provide the documentation required by Item 9C(a) of Form 10-K in the EDGAR submission form “SPDSCL-HFCAA-GOV” or tell us why you are not required to do so. Refer to the Staff Statement on the Holding Foreign Companies Accountable Act and the Consolidated Appropriations Act, 2023, available on our website at https://www.sec.gov/corpfin/announcement/statement-hfcaa-040623. 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
FirstName LastNameKong Xiao Jun Comapany NameChina Foods Holdings Ltd. August 22, 2023 Page 2 FirstName LastName Kong Xiao Jun China Foods Holdings Ltd. August 22, 2023 Page 2 action by the staff. Please contact Austin Pattan at (202) 551-6756 or Jennifer Gowetski at (202) 551- 3401 with any questions. Sincerely, Division of Corporation Finance Disclosure Review Program cc: Conn Flanigan
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United States securities and exchange commission logo
August 22, 2023
Kong Xiao Jun
Chief Executive Officer
China Foods Holdings Ltd.
2301A, 26 Harbour Road
Wanchai, Hong Kong
Re:China Foods Holdings Ltd.
Form 10-K for the Fiscal Year Ended December 31, 2022
File No. 001-32522
Dear Kong Xiao Jun:
We have limited our review of your filing to the submission and/or disclosures as
required by Item 9C of Form 10-K and have the following comment. In our comment, we may
ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2022
General
1.We note that during your fiscal year 2022 you were identified by the Commission
pursuant to Section 104(i)(2)(A) of the Sarbanes-Oxley Act of 2002 (15 U.S.C.
7214(i)(2)(A)) as having retained, for the preparation of the audit report on your financial
statements included in the Form 10-K, a registered public accounting firm that has a
branch or office that is located in a foreign jurisdiction and that the Public Company
Accounting Oversight Board had determined it is unable to inspect or investigate
completely because of a position taken by an authority in the foreign jurisdiction. Please
provide the documentation required by Item 9C(a) of Form 10-K in the EDGAR
submission form “SPDSCL-HFCAA-GOV” or tell us why you are not required to do so.
Refer to the Staff Statement on the Holding Foreign Companies Accountable Act and the
Consolidated Appropriations Act, 2023, available on our website at
https://www.sec.gov/corpfin/announcement/statement-hfcaa-040623.
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
FirstName LastNameKong Xiao Jun
Comapany NameChina Foods Holdings Ltd.
August 22, 2023 Page 2
FirstName LastName
Kong Xiao Jun
China Foods Holdings Ltd.
August 22, 2023
Page 2
action by the staff.
Please contact Austin Pattan at (202) 551-6756 or Jennifer Gowetski at (202) 551-
3401 with any questions.
Sincerely,
Division of Corporation Finance
Disclosure Review Program
cc: Conn Flanigan