Correspondence 0001213900-26-035506 from TH International Ltd (THCH)
TH International Ltd
Date: March 27, 2026 · CIK: 0001877333 · Accession: 0001213900-26-035506
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-294688
Letter
VIA EDGAR Division of Corporation Finance Office of Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: TH International Limited (CIK: 0001877333) Registration Statement on Form F-3 (File No. 333-294688)
Dear Mr. Scott,
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, TH International Limited (the " Company ") hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3 (the " Registration Statement ") be accelerated to and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on March 31, 2026, or as soon thereafter as practicable.
If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change , in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461. The request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Han Kun Law Offices LLP.
The Company hereby acknowledges the following:
● should the Commission or the staff (the " Staff ") of the Securities and Exchange Commission (the " Commission "), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
● the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
● the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please direct any questions regarding the foregoing to Steve Lin at steve.lin@hankunlaw.com, +8610 8524 5826 (work) or +86 186 1049 5593 (cell) of Han Kun Law Offices LLP, U.S. counsel to the Company.
[ Signature page follows ]
Yours sincerely,
TH International Limited
By: /s/ Yongchen Lu
Name: Yongchen Lu
Title: Chief Executive Officer and Director
[ Signature Page to Issuer Acceleration Request ]
Show Raw Text
CORRESP 1 filename1.htm March 27, 2026 VIA EDGAR Scott Anderegg Division of Corporation Finance Office of Trade & Services Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: TH International Limited (CIK: 0001877333) Registration Statement on Form F-3 (File No. 333-294688) Dear Mr. Scott, In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, TH International Limited (the " Company ") hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3 (the " Registration Statement ") be accelerated to and that the Registration Statement become effective at 4:30 p.m., Eastern Time, on March 31, 2026, or as soon thereafter as practicable. If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change , in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461. The request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Han Kun Law Offices LLP. The Company hereby acknowledges the following: ● should the Commission or the staff (the " Staff ") of the Securities and Exchange Commission (the " Commission "), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; ● the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and ● the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Please direct any questions regarding the foregoing to Steve Lin at steve.lin@hankunlaw.com, +8610 8524 5826 (work) or +86 186 1049 5593 (cell) of Han Kun Law Offices LLP, U.S. counsel to the Company. [ Signature page follows ] Yours sincerely, TH International Limited By: /s/ Yongchen Lu Name: Yongchen Lu Title: Chief Executive Officer and Director [ Signature Page to Issuer Acceleration Request ]