SEC Comment Letter 0000000000-23-002120 to SHENGFENG DEVELOPMENT Ltd (SFWL) (CIK 0001863218) (SFWL)
SHENGFENG DEVELOPMENT Ltd (SFWL) (CIK 0001863218)
Date: March 2, 2023 · CIK: 0001863218 · Accession: 0000000000-23-002120
AI Filing Summary & Sentiment
File numbers found in text: 333-267367
Letter
United States securities and exchange commission logo March 2, 2023 Yongxu Liu Chief Executive Officer, President, Director, and Chairman Shengfeng Development Limited Shengfeng Building, No. 478 Fuxin East Road Jin'an District, Fuzhou City Fujian Province, People's Republic of China, 350001 Re:Shengfeng Development Limited Amendment No. 4 to Registration Statement on Form F-1 Filed February 17, 2023 File No. 333-267367 Dear Yongxu Liu: We have reviewed your amended registration statement 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 this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Amendment No. 4 to Registration Statement on Form F-1 Change in Registrant's Certifying Accountant, page 182 1.We note there is no Exhibit 16.1 included in the Exhibit index beginning on page II- 6. Please revise to file Friedman's letter stating whether or not it agrees with the disclosure under this heading. You may contact Jennifer O'Brien, Staff Accountant, at 202-551-3721 or Kimberly Calder, Assistant Chief Accountant, at 202-551-3701 if you have questions regarding comments on the financial statements and related matters. Please contact Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 or Loan Lauren Nguyen, at 202-551-3642 with any other questions.
FirstName LastNameYongxu Liu Comapany NameShengfeng Development Limited March 2, 2023 Page 2 FirstName LastName Yongxu Liu Shengfeng Development Limited March 2, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Jingwen (Katherine) Luo, Esq,
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United States securities and exchange commission logo
March 2, 2023
Yongxu Liu
Chief Executive Officer, President, Director, and Chairman
Shengfeng Development Limited
Shengfeng Building, No. 478 Fuxin East Road
Jin'an District, Fuzhou City
Fujian Province, People's Republic of China, 350001
Re:Shengfeng Development Limited
Amendment No. 4 to Registration Statement on Form F-1
Filed February 17, 2023
File No. 333-267367
Dear Yongxu Liu:
We have reviewed your amended registration statement 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 this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Amendment No. 4 to Registration Statement on Form F-1
Change in Registrant's Certifying Accountant, page 182
1.We note there is no Exhibit 16.1 included in the Exhibit index beginning on page II-
6. Please revise to file Friedman's letter stating whether or not it agrees with the disclosure
under this heading.
You may contact Jennifer O'Brien, Staff Accountant, at 202-551-3721 or Kimberly
Calder, Assistant Chief Accountant, at 202-551-3701 if you have questions regarding comments
on the financial statements and related matters. Please contact Irene Barberena-Meissner, Staff
Attorney, at 202-551-6548 or Loan Lauren Nguyen, at 202-551-3642 with any other questions.
FirstName LastNameYongxu Liu
Comapany NameShengfeng Development Limited
March 2, 2023 Page 2
FirstName LastName
Yongxu Liu
Shengfeng Development Limited
March 2, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Jingwen (Katherine) Luo, Esq,