Correspondence 0001213900-23-095118 from SAMFINE CREATION HOLDINGS GROUP Ltd (SFHG) (CIK 0001926792) (SFHG)
SAMFINE CREATION HOLDINGS GROUP Ltd (SFHG) (CIK 0001926792)
Date: Dec. 12, 2023 · CIK: 0001926792 · Accession: 0001213900-23-095118
AI Filing Summary & Sentiment
File numbers found in text: 333-275498
Referenced dates: December 12, 2023
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CORRESP
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Samfine Creation Holdings Group Limited
December 12, 2023
Via EDGAR
Ms. Jennifer Angelini
Ms. Erin Purnell
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Re:
Samfine Creation Holdings Group Limited
Amendment No.2 to Registration Statement on Form F-1
Filed December 8, 2023
File No. 333-275498
Ladies and Gentlemen:
This letter is in response to the letter dated
December 12, 2023, from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”)
addressed to Samfine Creation Holdings Group Limited (the “Company,” “we,” and “our”). For ease of
reference, the Commission’s comment is recited below and is followed by our response.
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.
We respectfully advise the Staff that we are not
requesting the effectiveness of our Form F-1 registration statement before completing the CSRC process. We confirm that we will notify
the Staff promptly of any changes to our disclosure regarding or requested by the CSRC.
We appreciate the assistance the Staff has provided
with its comment. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman Fischer &
Li LLC, at (212) 530-2206.
Very truly yours,
/s/ Wing Wah Cheng, Wayne
Name:
Wing Wah Cheng, Wayne
Title:
Chief Executive Officer
Ying Li, Esq.
Hunter Taubman Fischer & Li LLC