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
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File numbers found in text: 333-273704
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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