SEC Company Response from J & Friends Holdings (JF) — May 6, 2026
J & Friends Holdings Ltd
Date: May 6, 2026 · CIK: 0001716338 · Accession: 0001104659-26-055865
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295334
Letter
VIA EDGAR Division of Corporation Finance Office of Technology U.S. Securities and Exchange Commission 100 F Street, NE Washington, D.C., 20549 Re: J and Friends Holdings Limited (CIK: 0001716338) Registration Statement on Form F-3 (File No. 333-295334)
Dear Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933 ("Act"), as amended, J and Friends Holdings Limited (the "Company") hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3 (the "Registration Statement") be accelerated to, and that the Registration Statement become effective at, 4:00 p.m., Eastern Time, on May 8, 2026, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Cooley LLP.
[ Signature page follows ]
Very truly yours,
J and Friends Holdings Limited
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CORRESP
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filename1.htm
J and
Friends Holdings Limited
Room 02/a, 7/F, A T Tower, 180 Electric Road
North Point, Hong Kong
May 6, 2026
VIA EDGAR
Mr. Uwem Bassey
Ms. Jan Woo
Division of Corporation Finance
Office of Technology
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Re: J and Friends Holdings Limited (CIK: 0001716338)
Registration Statement on Form F-3 (File No. 333-295334)
Dear Ladies and Gentlemen:
Pursuant to Rule 461 of Regulation C promulgated
under the Securities Act of 1933 ("Act"), as amended, J and Friends Holdings Limited (the "Company") hereby requests
that the effectiveness of the above-referenced Registration Statement on Form F-3 (the "Registration Statement") be accelerated
to, and that the Registration Statement become effective at, 4:00 p.m., Eastern Time, on May 8, 2026, or as soon thereafter as practicable.
In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
If there is any change in the acceleration request
set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration
of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such request may be made by an executive
officer of the Company or by any attorney from the Company's U.S. counsel, Cooley LLP.
[ Signature page follows ]
Very truly yours,
J and Friends Holdings Limited
By:
/s/ Zexiong Huang
Name:
Zexiong Huang
Title:
Chief Executive Officer