SEC Comment Letter 0000000000-24-006723 to SAMFINE CREATION HOLDINGS GROUP Ltd (SFHG) (CIK 0001926792) (SFHG)
SAMFINE CREATION HOLDINGS GROUP Ltd (SFHG) (CIK 0001926792)
Date: June 12, 2024 · CIK: 0001926792 · Accession: 0000000000-24-006723
AI Filing Summary & Sentiment
File numbers found in text: 333-275498
Letter
United States securities and exchange commission logo June 12, 2024 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. 5 to Registration Statement on Form F-1 Filed May 24, 2024 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. Amendment No. 5 to Registration Statement on Form F-1 Selling Shareholders' Plan of Distribution, page A-4 1.We note your disclosure on page Alt-5 that any broker-dealers or agents that are deemed to be underwriters may not sell the shares offered under the prospectus unless and until you set forth the names of the underwriters and the material details of their underwriting arrangements in a supplement to this prospectus or, if required, in a replacement prospectus. Please revise to confirm your understanding that the sale of shares by an underwriter would constitute a material change to your plan of distribution requiring a post-effective amendment. Refer to your undertaking provided pursuant to Item 512(a)(1)(iii) of Regulation S-K.
FirstName LastNameWing Wah Cheng Comapany NameSamfine Creation Holdings Group Limited June 12, 2024 Page 2 FirstName LastName Wing Wah Cheng Samfine Creation Holdings Group Limited June 12, 2024 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
June 12, 2024
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. 5 to Registration Statement on Form F-1
Filed May 24, 2024
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.
Amendment No. 5 to Registration Statement on Form F-1
Selling Shareholders' Plan of Distribution, page A-4
1.We note your disclosure on page Alt-5 that any broker-dealers or agents that are deemed
to be underwriters may not sell the shares offered under the prospectus unless and until
you set forth the names of the underwriters and the material details of their underwriting
arrangements in a supplement to this prospectus or, if required, in a replacement
prospectus. Please revise to confirm your understanding that the sale of shares by an
underwriter would constitute a material change to your plan of distribution requiring a
post-effective amendment. Refer to your undertaking provided pursuant to Item
512(a)(1)(iii) of Regulation S-K.
FirstName LastNameWing Wah Cheng
Comapany NameSamfine Creation Holdings Group Limited
June 12, 2024 Page 2
FirstName LastName
Wing Wah Cheng
Samfine Creation Holdings Group Limited
June 12, 2024
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