Correspondence 0001213900-23-017862 from SHENGFENG DEVELOPMENT Ltd (SFWL) (CIK 0001863218) (SFWL)
SHENGFENG DEVELOPMENT Ltd (SFWL) (CIK 0001863218)
Date: March 6, 2023 · CIK: 0001863218 · Accession: 0001213900-23-017862
AI Filing Summary & Sentiment
File numbers found in text: 333-267367
Referenced dates: March 2, 2023
Letter
Via EDGAR Division of Corporation Finance Office of Energy & Transportation Re: Shengfeng Development Limited Amendment No. 4 to Registration Statement on Form F-1 Filed February 17, 2023 File No. 333-267367
Dear Ms. Barberena-Meissner:
This letter is in response to the comment letter dated March 2, 2023, from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) addressed to Shengfeng Development Limited (the “Company”, “we”, and “our”). For ease of reference, we have recited the Commission’s comment in this response and numbered them accordingly. An amendment to Registration Statement on Form F-1 is being submitted to accompany this letter.
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.
Response: In response to the Staff’s comment, we revise to file Friedman's letter stating that it agrees with the disclosure under this heading.
We appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman Fischer & Li LLC, at (212) 530-2206.
Very truly yours,
/s/ Yongxu Liu
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CORRESP
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Shengfeng Development Limited
March 6, 2023
Via EDGAR
Ms. Irene Barberena-Meissner
Division of Corporation Finance
Office of Energy & Transportation
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Re:
Shengfeng Development Limited
Amendment No. 4 to Registration Statement on Form
F-1
Filed February 17, 2023
File No. 333-267367
Dear Ms. Barberena-Meissner:
This letter is in response to the comment letter dated
March 2, 2023, from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”)
addressed to Shengfeng Development Limited (the “Company”, “we”, and “our”). For ease of reference,
we have recited the Commission’s comment in this response and numbered them accordingly. An amendment to Registration Statement
on Form F-1 is being submitted to accompany this letter.
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.
Response: In response to the Staff’s
comment, we revise to file Friedman's letter stating that it agrees with the disclosure under this heading.
We appreciate the assistance the Staff has provided
with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman Fischer &
Li LLC, at (212) 530-2206.
Very truly yours,
/s/ Yongxu Liu
Name:
Yongxu Liu
Title:
Chief Executive Officer
Ying Li, Esq.
Hunter Taubman Fischer & Li LLC