SEC Comment Letter 0000000000-23-011465 to China Foods Holdings Ltd. (CFOO) (CIK 0001310630) (CFOO)
China Foods Holdings Ltd. (CFOO) (CIK 0001310630)
Date: Oct. 19, 2023 · CIK: 0001310630 · Accession: 0000000000-23-011465
AI Filing Summary & Sentiment
File numbers found in text: 001-32522
Letter
United States securities and exchange commission logo October 19, 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 reviewed your September 1, 2023 response to our comment letter and have the following comments. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our August 22, 2023 letter. Form 10-K for the Fiscal Year Ended December 31, 2022 General 1.We note your response to prior comment 1 and the proposed language to be included in your submission. Please provide the documentation required by Item 9C(a) of Form 10-K in the EDGAR submission form “SPDSCL-HFCAA-GOV.” 2.We note that you have reviewed certain public filings as well as your statement regarding the absence of foreign government representation on your board of directors in connection with your required submission under paragraph (a). Please supplementally describe any additional materials that were reviewed and explain the basis for your statement regarding your board of directors. In addition, please tell us whether you relied upon any legal opinions or third party certifications such as affidavits as the basis for your submission.
FirstName LastNameKong Xiao Jun Comapany NameChina Foods Holdings Ltd. October 19, 2023 Page 2 FirstName LastName Kong Xiao Jun China Foods Holdings Ltd. October 19, 2023 Page 2 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
October 19, 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 reviewed your September 1, 2023 response to our comment letter and have the
following comments.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our August 22, 2023
letter.
Form 10-K for the Fiscal Year Ended December 31, 2022
General
1.We note your response to prior comment 1 and the proposed language to be included in
your submission. Please provide the documentation required by Item 9C(a) of Form 10-K
in the EDGAR submission form “SPDSCL-HFCAA-GOV.”
2.We note that you have reviewed certain public filings as well as your statement regarding
the absence of foreign government representation on your board of directors in connection
with your required submission under paragraph (a). Please supplementally describe any
additional materials that were reviewed and explain the basis for your statement regarding
your board of directors. In addition, please tell us whether you relied upon any legal
opinions or third party certifications such as affidavits as the basis for your submission.
FirstName LastNameKong Xiao Jun
Comapany NameChina Foods Holdings Ltd.
October 19, 2023 Page 2
FirstName LastName
Kong Xiao Jun
China Foods Holdings Ltd.
October 19, 2023
Page 2
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