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SEC Comment Letter 0000000000-26-007990 to Huadi International Group Co., Ltd. (HUDI)

Huadi International Group Co., Ltd.
Date: Aug. 14, 2026 · CIK: 0001791725 · Accession: 0000000000-26-007990

Offering / Registration Process

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File numbers found in text: 333-298251

Date
August 14, 2026
Author
Division of
Form
UPLOAD
Company
Huadi International Group Co., Ltd.

Letter

Re: Huadi International Group Co., Ltd. Registration Statement on Form F-3 Filed on August 12, 2026 File No. 333-298251 Dear Huisen Wang: 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 Sarah Sidwell at 202-551-4733 with any questions.

August 14, 2026

Huisen Wang Chief Executive Officer Huadi International Group Co., Ltd. No. 1688 Tianzhong Street, Longwan District Wenzhou, Zhejiang Province People s Republic of China 325025

Sincerely,
Division of
Corporation Finance
Office of
Manufacturing
cc: Yarona Yieh

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
                                                            August 14, 2026

Huisen Wang
Chief Executive Officer
Huadi International Group Co., Ltd.
No. 1688 Tianzhong Street, Longwan District
Wenzhou, Zhejiang Province
People   s Republic of China 325025

        Re: Huadi International Group Co., Ltd.
            Registration Statement on Form F-3
            Filed on August 12, 2026
            File No. 333-298251
Dear Huisen Wang:
       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 Sarah Sidwell at 202-551-4733 with any questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Manufacturing
cc:    Yarona Yieh
</TEXT>
</DOCUMENT>