SEC Comment Letter 0000000000-23-013500 to SAMFINE CREATION HOLDINGS GROUP Ltd (SFHG) (CIK 0001926792) (SFHG)
SAMFINE CREATION HOLDINGS GROUP Ltd (SFHG) (CIK 0001926792)
Date: Dec. 12, 2023 · CIK: 0001926792 · Accession: 0000000000-23-013500
AI Filing Summary & Sentiment
File numbers found in text: 333-275498
Letter
United States securities and exchange commission logo December 12, 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. 2 to Registration Statement on Form F-1 Filed December 8, 2023 File No. 333-275498 Dear Wing Wah Cheng: 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 December 4, 2023 letter. Amendment No. 2 to Form F-1 General 1.We note your disclosure on the cover page that you expect to obtain CSRC approval prior to your offering and listing, and also that you will not proceed with the initial public offering unless you obtain approval from the CSRC. If you are requesting effectiveness of your Form F-1 registration statement before completing the CSRC process, please revise such disclosure accordingly and additionally confirm in writing that you will notify us promptly of any changes to your disclosure regarding or requested by the CSRC.
FirstName LastNameWing Wah Cheng Comapany NameSamfine Creation Holdings Group Limited December 12, 2023 Page 2 FirstName LastName Wing Wah Cheng Samfine Creation Holdings Group Limited December 12, 2023 Page 2 Please 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
December 12, 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. 2 to Registration Statement on Form F-1
Filed December 8, 2023
File No. 333-275498
Dear Wing Wah Cheng:
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 December 4, 2023 letter.
Amendment No. 2 to Form F-1
General
1.We note your disclosure on the cover page that you expect to obtain CSRC approval prior
to your offering and listing, and also that you will not proceed with the initial public
offering unless you obtain approval from the CSRC. If you are requesting effectiveness of
your Form F-1 registration statement before completing the CSRC process, please revise
such disclosure accordingly and additionally confirm in writing that you will notify us
promptly of any changes to your disclosure regarding or requested by the CSRC.
FirstName LastNameWing Wah Cheng
Comapany NameSamfine Creation Holdings Group Limited
December 12, 2023 Page 2
FirstName LastName
Wing Wah Cheng
Samfine Creation Holdings Group Limited
December 12, 2023
Page 2
Please 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