Correspondence 0001213900-24-082129 from SAMFINE CREATION HOLDINGS GROUP Ltd (SFHG) (CIK 0001926792) (SFHG)
SAMFINE CREATION HOLDINGS GROUP Ltd (SFHG) (CIK 0001926792)
Date: Sept. 26, 2024 · CIK: 0001926792 · Accession: 0001213900-24-082129
AI Filing Summary & Sentiment
File numbers found in text: 333-275498
Show Raw Text
CORRESP
1
filename1.htm
September 26, 2024
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F Street, NE
Washington, D.C., 20549
Re:
Samfine Creation Holdings Group Limited (the “Company”) (CIK No. 0001926792)
Registration Statement on Form F-1, as amended
File No. 333-275498
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules
and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Act”),
the undersigned hereby joins in the request of Samfine Creation Holdings Group Limited (the “Company”) that the
effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m.,
Eastern Time, on September 30, 2024, or as soon thereafter as practicable, or at such other time as the Company or its outside
counsel, Hunter Taubman Fischer & Li LLC, request by telephone that such Registration Statement be declared effective.
Pursuant to Rule 460 of the General Rules
and Regulations of the U.S. Securities and Exchange Commission under the Act, please be advised that
there will be distributed to each underwriter or dealer, who is reasonably anticipated to participate in the distribution of the
securities, as many copies of the preliminary prospectus as appears to be reasonable to secure adequate distribution
of the preliminary prospectus.
The undersigned advises that the underwriters
have complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.
Very truly yours,
CATHAY SECURITIES, Inc.
as the representative
By:
/s/ Shell Li
Name:
Shell Li
Title:
Chief Executive Officer & Head of Investment Banking