SEC Comment Letter 0000000000-23-012551 to CN Healthy Food Tech Group Corp. (UCFI)
CN Healthy Food Tech Group Corp.
Date: Nov. 16, 2023 · CIK: 0001901203 · Accession: 0000000000-23-012551
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-275076
Letter
United States securities and exchange commission logo November 15, 2023 Jose Bengochea Chief Executive Officer Iron Horse Acquisitions Corp. P.O. Box 2506 Toluca Lake, CA 91610 Re:Iron Horse Acquisitions Corp. Registration Statement on Form S-1 Filed October 19, 2023 File No. 333-275076 Dear Jose Bengochea: We have reviewed your registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a 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 this letter, we may have additional comments. Form S-1 filed October 19, 2023 Part II EXHIBITS AND FINANCIAL STATEMENT SCHEDULES, page II-3 1.Please revise your Exhibit 107 - Registration Fee Table to clarify when and how the registration statement fees were paid. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Paul Cline at 202-551-3851 or Jennifer Monick at 202-551-3295 if you have questions regarding comments on the financial statements and related matters. Please
FirstName LastNameJose Bengochea Comapany NameIron Horse Acquisitions Corp. November 15, 2023 Page 2 FirstName LastName Jose Bengochea Iron Horse Acquisitions Corp. November 15, 2023 Page 2 contact Pearlyne Paulemon at 202-551-8714 or David Link at 202-551-3356 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Kenneth C. Winterbottom IV
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United States securities and exchange commission logo
November 15, 2023
Jose Bengochea
Chief Executive Officer
Iron Horse Acquisitions Corp.
P.O. Box 2506
Toluca Lake, CA 91610
Re:Iron Horse Acquisitions Corp.
Registration Statement on Form S-1
Filed October 19, 2023
File No. 333-275076
Dear Jose Bengochea:
We have reviewed your registration statement and have the following comment.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a 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 this letter, we may have additional comments.
Form S-1 filed October 19, 2023
Part II
EXHIBITS AND FINANCIAL STATEMENT SCHEDULES, page II-3
1.Please revise your Exhibit 107 - Registration Fee Table to clarify when and how the
registration statement fees were paid.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Paul Cline at 202-551-3851 or Jennifer Monick at 202-551-3295 if you
have questions regarding comments on the financial statements and related matters. Please
FirstName LastNameJose Bengochea
Comapany NameIron Horse Acquisitions Corp.
November 15, 2023 Page 2
FirstName LastName
Jose Bengochea
Iron Horse Acquisitions Corp.
November 15, 2023
Page 2
contact Pearlyne Paulemon at 202-551-8714 or David Link at 202-551-3356 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Kenneth C. Winterbottom IV