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Correspondence 0001213900-23-077623 from SHENGFENG DEVELOPMENT Ltd (SFWL) (CIK 0001863218) (SFWL)

SHENGFENG DEVELOPMENT Ltd (SFWL) (CIK 0001863218)
Date: Sept. 19, 2023 · CIK: 0001863218 · Accession: 0001213900-23-077623

AI Filing Summary & Sentiment

File numbers found in text: 333-273704

Date
September 19, 2023
Author
Shengfeng Development Limited
Form
CORRESP
Company
SHENGFENG DEVELOPMENT Ltd (SFWL) (CIK 0001863218)

Letter

VIA EDGAR Division of Corporation Finance Office of Energy & Transportation Re: Shengfeng Development Limited Registration Statement on Form F-1, as amended File No. 333-273704

Dear Ms. Cheryl Brown:

In accordance with Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, Shengfeng Development Limited hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 pm, Eastern Time, on September 21, 2023, or as soon thereafter as practicable.

Very truly yours,
Shengfeng Development Limited

Show Raw Text
CORRESP
1
filename1.htm

Shengfeng Development Limited

Shengfeng Building, No. 478 Fuxin East Road

Jin’an District, Fuzhou City

Fujian Province, People’s Republic of China,
350001

VIA EDGAR

September 19, 2023

Ms. Cheryl Brown

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

    Registration Statement on Form F-1, as amended

    File No. 333-273704

Dear Ms. Cheryl Brown:

In accordance with Rule 461
of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended,
Shengfeng Development Limited hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it
will become effective at 4:30 pm, Eastern Time, on September 21, 2023, or as soon thereafter as practicable.

    Very truly yours,

    Shengfeng Development Limited

    By:
    /s/ Yongxu Liu

    Name:
    Yongxu Liu

    Title:
    Chief Executive Officer, Director, President and Chairman

    cc.

    Ying Li, Esq., Hunter Taubman Fischer & Li LLC