UPLOAD Filing
CN Healthy Food Tech Group Corp.
Date: May 6, 2025 · CIK: 0001901203 · Accession: 0000000000-25-004758
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-283933
Letter
May 6, 2025 Jose Bengochea Chief Executive Officer Iron Horse Acquisitions Corp. P.O. Box 2506 Toluca Lake, CA 91610 Zhenjun Jiang Chief Executive Officer Zhong Guo Liang Tou Group Ltd Vistra Corporate Services Centre, Wickhams Cay II, Road Town Tortola, VG 1110, British Virgin Islands Re:Iron Horse Acquisitions Corp. Amendment No. 5 to Registration Statement on Form S-4 Filed April 30, 2025 File No. 333-283933 Dear Jose Bengochea and Zhenjun Jiang: We have reviewed your amended 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. Unless we note otherwise, any references to prior comments are to comments in our April 29, 2025 letter. Form S-4/A filed April 30, 2025 General 1.We note that many of your exhibits have been filed as "form of." Please file these exhibits in executed form for any that have been executed. For example, please file your executed Seller Support Agreement.
May 6, 2025 Page 2 Please contact Beverly Singleton at 202-551-3328 or Jennifer Thompson at 202-551- 3737 if you have questions regarding comments on the financial statements and related matters. Please contact Erin Donahue at 202-551-6063 or Asia Timmons-Pierce at 202-551- 3754 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing
Show Raw Text
May 6, 2025
Jose Bengochea
Chief Executive Officer
Iron Horse Acquisitions Corp.
P.O. Box 2506
Toluca Lake, CA 91610
Zhenjun Jiang
Chief Executive Officer
Zhong Guo Liang Tou Group Ltd
Vistra Corporate Services Centre, Wickhams Cay II, Road Town
Tortola, VG 1110, British Virgin Islands
Re:Iron Horse Acquisitions Corp.
Amendment No. 5 to Registration Statement on Form S-4
Filed April 30, 2025
File No. 333-283933
Dear Jose Bengochea and Zhenjun Jiang:
We have reviewed your amended 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. Unless we note
otherwise, any references to prior comments are to comments in our April 29, 2025 letter.
Form S-4/A filed April 30, 2025
General
1.We note that many of your exhibits have been filed as "form of." Please file these
exhibits in executed form for any that have been executed. For example, please file
your executed Seller Support Agreement.
May 6, 2025
Page 2
Please contact Beverly Singleton at 202-551-3328 or Jennifer Thompson at 202-551-
3737 if you have questions regarding comments on the financial statements and related
matters. Please contact Erin Donahue at 202-551-6063 or Asia Timmons-Pierce at 202-551-
3754 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing