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CORRESP Filing

CN Healthy Food Tech Group Corp.
Date: May 8, 2025 · CIK: 0001901203 · Accession: 0001213900-25-041041

Offering / Registration Process

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File numbers found in text: 333-283933

Date
May 8, 2025
Author
Jose Bengochea
Form
CORRESP
Company
CN Healthy Food Tech Group Corp.

Letter

VIA EDGAR Division of Corporation Finance Office of Manufacturing Washington, D.C. 20549 RE: Iron Horse Acquisitions Corp. and Zhong Guo Liang Tou Group Ltd (the "Co-Registrants") Registration Statement on Form S-4 (File No. 333-283933) (the "Registration Statement")

Dear Ms. Donahue and Ms. Timmons-Pierce:

The Co-Registrants hereby request, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that the Registration Statement will become effective as of 5:00 p.m. on May 12, 2025, or as soon thereafter as practicable.

Very truly yours,
Iron Horse Acquisitions Corp.

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CORRESP
 1
 filename1.htm

 Iron Horse Acquisitions Corp.

 P.O. Box 2506

 Toluca Lake, CA 91610

 Zhong Guo Liang Tou Group Ltd

 Room 2712, Zhuhai Center Building, No. 1663 Yinwan
Road, Xiangzhou District

 Zhuhai City, Guangdong Province, People's
Republic of China

 May 8, 2025

 VIA EDGAR

 Ms. Erin Donahue

 Ms. Asia Timmons-Pierce

 Division of Corporation Finance

 Office of Manufacturing

 U.S. Securities & Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

 RE:
 Iron Horse Acquisitions Corp. and Zhong Guo Liang Tou Group Ltd (the "Co-Registrants")

 Registration Statement on Form S-4

 (File No. 333-283933) (the "Registration Statement")

 Dear Ms. Donahue and Ms. Timmons-Pierce:

 The Co-Registrants hereby request,
pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement
so that the Registration Statement will become effective as of 5:00 p.m. on May 12, 2025, or as soon thereafter as practicable.

 Very truly yours,

 Iron Horse Acquisitions Corp.

 By:
 /s/ Jose Bengochea

 Name:
 Jose Bengochea

 Title:
 Chief Executive Officer

 Zhong Guo Liang Tou Group Ltd

 By:
 /s/ Zhenjun Jiang

 Name:
 Zhenjun Jiang

 Title:
 Chief Executive Officer