SEC Comment Letter 0000000000-23-005217 to SAMFINE CREATION HOLDINGS GROUP Ltd (SFHG) (CIK 0001926792) (SFHG)
SAMFINE CREATION HOLDINGS GROUP Ltd (SFHG) (CIK 0001926792)
Date: May 16, 2023 · CIK: 0001926792 · Accession: 0000000000-23-005217
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United States securities and exchange commission logo May 16, 2023 Wing Wah Cheng Chief Executive Officer Samfine Creation Holdings Group Limited Flat B, 8/F, Block 4 Kwun Tong Industrial Centre 436-446 Kwun Tong Road Kwun Tong, Kowloon Hong Kong Re:Samfine Creation Holdings Group Limited Amendment No. 6 to Draft Registration Statement on Form F-1 Submitted May 4, 2023 CIK No. 0001926792 Dear Wing Wah Cheng: We have reviewed your amended draft registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments. Amendment No. 6 to Draft Registration Statement General 1.We note your disclosure that the CSRC recently published Trial Measures that impose certain filing requirements on your indirect overseas listing and offering. Please revise to disclose whether you and relevant parties to this transaction have complied with your obligations under the Trial Measures. Please remove any language that qualifies your obligation to complete the filing, including disclosure on the cover page stating that you may not be able to complete the filing because the filing materials are incomplete or do
FirstName LastNameWing Wah Cheng Comapany NameSamfine Creation Holdings Group Limited May 16, 2023 Page 2 FirstName LastName Wing Wah Cheng Samfine Creation Holdings Group Limited May 16, 2023 Page 2 not meet the requirements of the CSRC. You may contact Beverly Singleton at 202-551-3328 or Hugh West at 202-551-3872 if you have questions regarding comments on the financial statements and related matters. Please contact Jennifer Angelini at 202-551-3047 or Erin Purnell at 202-551-3454 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Ying Li
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United States securities and exchange commission logo
May 16, 2023
Wing Wah Cheng
Chief Executive Officer
Samfine Creation Holdings Group Limited
Flat B, 8/F, Block 4
Kwun Tong Industrial Centre
436-446 Kwun Tong Road
Kwun Tong, Kowloon
Hong Kong
Re:Samfine Creation Holdings Group Limited
Amendment No. 6 to Draft Registration Statement on Form F-1
Submitted May 4, 2023
CIK No. 0001926792
Dear Wing Wah Cheng:
We have reviewed your amended draft registration statement and have the following
comments. In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
After reviewing the information you provide in response to these comments and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Amendment No. 6 to Draft Registration Statement
General
1.We note your disclosure that the CSRC recently published Trial Measures that impose
certain filing requirements on your indirect overseas listing and offering. Please revise to
disclose whether you and relevant parties to this transaction have complied with your
obligations under the Trial Measures. Please remove any language that qualifies your
obligation to complete the filing, including disclosure on the cover page stating that you
may not be able to complete the filing because the filing materials are incomplete or do
FirstName LastNameWing Wah Cheng
Comapany NameSamfine Creation Holdings Group Limited
May 16, 2023 Page 2
FirstName LastName
Wing Wah Cheng
Samfine Creation Holdings Group Limited
May 16, 2023
Page 2
not meet the requirements of the CSRC.
You may contact Beverly Singleton at 202-551-3328 or Hugh West at 202-551-3872 if
you have questions regarding comments on the financial statements and related matters. Please
contact Jennifer Angelini at 202-551-3047 or Erin Purnell at 202-551-3454 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Ying Li