Correspondence 0000930413-23-002527 from CN Healthy Food Tech Group Corp. (UCFI)
CN Healthy Food Tech Group Corp.
Date: Dec. 5, 2023 · CIK: 0001901203 · Accession: 0000930413-23-002527
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-275076
Referenced dates: November 15, 2023
Letter
Kenneth C. Winterbottom IV
Phone: (410) 457-3453
Fax: (443) 637-7829
kwinterbottom@zarrenlawgroup.com
www.zarrenlawgroup.com
December 5, 2023
Via EDGAR and Overnight Delivery
Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate and Construction
100 F Street, N.E.
Washington, D.C. 20549
Attention: Pearlyne Paulemon
In the Matter of:
Iron Horse Acquisitions Corp. (the “Company”)
Registration Statement on Form S-1, File No: 333-275076
(the “Registration Statement”)
Ladies and Gentlemen:
On behalf of our client, Iron Horse Acquisitions Corp. (the “Company”), we submit this letter in response to comments from the staff (the “Staff”) of the U.S. Securities and Exchange Commission contained in its letter dated November 15, 2023, relating to the above-referenced Registration Statement. We are concurrently submitting via EDGAR this letter and a revised draft of the Registration Statement (“Amended Registration Statement”).
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.
The Company respectfully acknowledges the Staff’s comments and has refiled with the Amended Registration Statement an updated version of the filing fee table required to be filed as Exhibit 107 by Item 601 of Regulation S-K.
Please direct any questions regarding the Company’s responses or the Amended Registration Statement to me at (410) 457-3453.
Sincerely,
Zarren
Law Group, LLC
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Kenneth C. Winterbottom IV
Phone: (410) 457-3453
Fax: (443) 637-7829
kwinterbottom@zarrenlawgroup.com
www.zarrenlawgroup.com
December 5, 2023
Via EDGAR and Overnight Delivery
Securities and Exchange Commission
Division of Corporation Finance
Office of Real Estate and Construction
100 F Street, N.E.
Washington, D.C. 20549
Attention: Pearlyne Paulemon
In the Matter of:
Iron Horse Acquisitions
Corp. (the “Company”)
Registration Statement
on Form S-1, File No: 333-275076
(the “Registration
Statement”)
Ladies and Gentlemen:
On behalf of our client,
Iron Horse Acquisitions Corp. (the “Company”), we submit this letter in response to comments from the staff
(the “Staff”) of the U.S. Securities and Exchange Commission contained in its letter dated November 15, 2023,
relating to the above-referenced Registration Statement. We are concurrently submitting via EDGAR this letter and a revised draft
of the Registration Statement (“Amended Registration Statement”).
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.
The Company respectfully
acknowledges the Staff’s comments and has refiled with the Amended Registration Statement an updated version of the filing
fee table required to be filed as Exhibit 107 by Item 601 of Regulation S-K.
Please direct any questions
regarding the Company’s responses or the Amended Registration Statement to me at (410) 457-3453.
Sincerely,
Zarren
Law Group, LLC
/s/ Kenneth C. Winterbottom IV
Kenneth C. Winterbottom IV
cc:
Jose A. Bengochea, Chief Executive Officer, Iron Horse Acquisitions Corp.
David J. Levine, Loeb & Loeb LLP