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August 22, 2023
Kin Sun Sze-To
Chief Executive Officer
Plastec Technologies, Ltd.
c/o Unit 01, 21/F, Aitken Vanson Centre, 61 Hoi Yuen Road
Kwun Tong, Kowloon, Hong Kong
Re:Plastec Technologies, Ltd.
Amendment No. 1 to Form 20-F for the Fiscal Year Ended December 31, 2022
File No. 000-53826
Dear Kin Sun Sze-To:
            We have limited our review of your filing to the submission and/or disclosures as
required by Item 16I of Form 20-F and have the following comments. In some of our comments,
we may ask you to provide us with information so we may better understand your disclosure.
            Please respond to these comments 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 these comments, we may have additional comments.
Amendment No. 1 to Form 20-F for the Fiscal Year Ended December 31, 2022
Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections, page 46
1.We note your statement that you reviewed your register of members and public filings
made by your shareholders in connection with your required submission under paragraph
(a). Please supplementally describe any additional materials that were reviewed and tell us
whether you relied upon any legal opinions or third party certifications such as affidavits
as the basis for your submission. In your response, please provide a similarly detailed
discussion of the materials reviewed and legal opinions or third party certifications relied
upon in connection with the required disclosures under paragraphs (b)(2) and (3).
2.In order to clarify the scope of your review, please supplementally describe the steps you
have taken to confirm that none of the members of your board or the boards of your
consolidated foreign operating entities are officials of the Chinese Communist Party. For
instance, please tell us how the board members’ current or prior memberships on, or
affiliations with, committees of the Chinese Communist Party factored into your
determination. In addition, please tell us whether you have relied upon third party
certifications such as affidavits as the basis for your disclosure.

 FirstName LastNameKin Sun Sze-To
 Comapany NamePlastec Technologies, Ltd.
 August 22, 2023 Page 2
 FirstName LastName
Kin Sun Sze-To
Plastec Technologies, Ltd.
August 22, 2023
Page 2
3.We note that your disclosures pursuant to Item 16I(b) use terms such as “our” or “our
company.” It is unclear from the context of these disclosures whether these terms are
meant to encompass you and all of your consolidated foreign operating entities or whether
in some instances these terms refer solely to Plastec Technologies, Ltd., a Cayman Islands
exempted company. Please note that Item 16I(b) requires that you provide each disclosure
for yourself and your consolidated foreign operating entities, including variable interest
entities or similar structures. To clarify this matter, please provide the following
information:
•With respect to (b)(2), please supplementally clarify the jurisdictions in which your
consolidated foreign operating entities are organized or incorporated and provide the
percentage of your shares or the shares of your consolidated operating entities owned
by governmental entities in each foreign jurisdiction in which you have consolidated
operating entities in your supplemental response.
•With respect to (b)(3) and (b)(5), please provide the required information for you and
all of your consolidated foreign operating entities in your supplemental response.
4.We note your submission pursuant to Item 16I(a) and your disclosure pursuant to Item
16I(b)(3) address ownership or control by “governmental entities in China.” However, we
note your definition of China on page 3 of your Form 20-F distinguishes between
mainland China and Hong Kong. Please supplementally tell us the ownership by
governmental entities in Hong Kong as well as mainland China.
5.With respect to your disclosure pursuant to Item 16I(b)(5), we note that you have included
language that such disclosure is “to our best knowledge.” Please supplementally confirm
without qualification, if true, that your articles and the articles of your consolidated
foreign operating entities do not contain wording from any charter of the Chinese
Communist Party.
            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 Austin Pattan at (202) 551-6756 or Jennifer Thompson at (202) 551-
3737 with any questions.
Sincerely,
Division of Corporation Finance
Disclosure Review Program
cc:       Jeffrey M. Gallant