SEC Comment Letter 0000000000-23-002467 to Harden Technologies Inc. (HAHA) (CIK 0001873723)
Harden Technologies Inc. (HAHA) (CIK 0001873723)
Date: March 14, 2023 · CIK: 0001873723 · Accession: 0000000000-23-002467
AI Filing Summary & Sentiment
File numbers found in text: 333-269755
Letter
United States securities and exchange commission logo March 14, 2023 Jiawen Miao Chief Executive Officer Harden Technologies Inc. Building 8, No. 6 Jingye Road Zhongshan City PR China 528400 Re:Harden Technologies Inc. Amendment No. 1 to Registration Statement on Form F-1 Filed March 6, 2023 File No. 333-269755 Dear Jiawen Miao: We have reviewed your amended registration statement and have the following comment. 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 comment applies 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 our comment, we may have additional comments. Amendment no. 1 to Form F-1 Exhibit 23.1 Consent of Independent of Registered Public Accounting Firm, page 1 1.Please file an updated consent from your auditor. Also, Friedman LLP should indicate in their consent that their report is duel dated. You may contact Joseph Cascarano, Senior Staff Accountant, at 202-551-3376 or Robert Littlepage, Accounting Branch Chief, at 202-551-3361 if you have questions regarding comments on the financial statements and related matters. Please contact Marion Graham, Staff Attorney, at 202-551-6521 or Jan Woo, Legal Branch Chief, at 202-551-3453 with any other questions.
FirstName LastNameJiawen Miao Comapany NameHarden Technologies Inc. March 14, 2023 Page 2 FirstName LastName Jiawen Miao Harden Technologies Inc. March 14, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Technology cc: Bradley A. Haneberg
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United States securities and exchange commission logo
March 14, 2023
Jiawen Miao
Chief Executive Officer
Harden Technologies Inc.
Building 8, No. 6 Jingye Road
Zhongshan City
PR China 528400
Re:Harden Technologies Inc.
Amendment No. 1 to Registration Statement on Form F-1
Filed March 6, 2023
File No. 333-269755
Dear Jiawen Miao:
We have reviewed your amended registration statement and have the following
comment. 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 comment applies 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 our comment, we may have additional comments.
Amendment no. 1 to Form F-1
Exhibit 23.1 Consent of Independent of Registered Public Accounting Firm, page 1
1.Please file an updated consent from your auditor. Also, Friedman LLP should indicate in
their consent that their report is duel dated.
You may contact Joseph Cascarano, Senior Staff Accountant, at 202-551-3376 or Robert
Littlepage, Accounting Branch Chief, at 202-551-3361 if you have questions regarding
comments on the financial statements and related matters. Please contact Marion Graham, Staff
Attorney, at 202-551-6521 or Jan Woo, Legal Branch Chief, at 202-551-3453 with any other
questions.
FirstName LastNameJiawen Miao
Comapany NameHarden Technologies Inc.
March 14, 2023 Page 2
FirstName LastName
Jiawen Miao
Harden Technologies Inc.
March 14, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Bradley A. Haneberg