SEC Comment Letter for J & Friends Holdings (JF) — May 4, 2026
J & Friends Holdings Ltd
Date: May 4, 2026 · CIK: 0001716338 · Accession: 0000000000-26-004504
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295334
Letter
Re: J & Friends Holdings Ltd Registration Statement on Form F-3 Filed April 27, 2026 File No. 333-295334 Dear Xin Yang:
May 4, 2026
Xin Yang Chief Financial Officer J & Friends Holdings Ltd Room 02/a, 7/F, AT Tower, 180 Electric Road North Point, Hong Kong
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 Uwem Bassey at 202-551-3433 or Jan Woo at 202-551-3453 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Technology
cc: Jie Zhang
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 4, 2026 Xin Yang Chief Financial Officer J & Friends Holdings Ltd Room 02/a, 7/F, AT Tower, 180 Electric Road North Point, Hong Kong Re: J & Friends Holdings Ltd Registration Statement on Form F-3 Filed April 27, 2026 File No. 333-295334 Dear Xin Yang: 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 Uwem Bassey at 202-551-3433 or Jan Woo at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Jie Zhang </TEXT> </DOCUMENT>