SEC Comment Letter 0000000000-23-010302 to mF International Ltd (MFI) (CIK 0001940941) (MFI)
mF International Ltd (MFI) (CIK 0001940941)
Date: Sept. 19, 2023 · CIK: 0001940941 · Accession: 0000000000-23-010302
AI Filing Summary & Sentiment
File numbers found in text: 333-274158
Letter
United States securities and exchange commission logo September 19, 2023 Stephen Lam Chief Executive Officer mF International Limited Unit 1801, Fortis Tower, 77-79 Gloucester Road, Wan Chai, Hong Kong Re:mF International Limited Amendment No. 1 to Registration Statement on Form F-1 Filed September 18, 2023 File No. 333-274158 Dear Stephen Lam: We have reviewed your amended registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our 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 comment, we may have additional comments. Amendment No. 1 to Form F-1 filed September 18, 2023 Capitalization, page 31 1.Please include long-term debt in your capitalization table in accordance with Item 3.B of Form 20-F.
FirstName LastNameStephen Lam Comapany NamemF International Limited September 19, 2023 Page 2 FirstName LastName Stephen Lam mF International Limited September 19, 2023 Page 2 You may contact Inessa Kessman, Senior Staff Accountant, at (202) 551-3371 or Joseph Cascarano, Senior Staff Accountant, at (202) 551-3376 if you have questions regarding comments on the financial statements and related matters. Please contact Alexandra Barone, Staff Attorney, at (202) 551-8816 or Jeff Kauten, Staff Attorney, at (202) 551-3447 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc: Ying Li
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United States securities and exchange commission logo
September 19, 2023
Stephen Lam
Chief Executive Officer
mF International Limited
Unit 1801, Fortis Tower, 77-79 Gloucester Road,
Wan Chai, Hong Kong
Re:mF International Limited
Amendment No. 1 to Registration Statement on Form F-1
Filed September 18, 2023
File No. 333-274158
Dear Stephen Lam:
We have reviewed your amended registration statement and have the following
comment. In our comment, we may ask you to provide us with information so we may better
understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our 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 comment, we may have additional comments.
Amendment No. 1 to Form F-1 filed September 18, 2023
Capitalization, page 31
1.Please include long-term debt in your capitalization table in accordance with Item 3.B of
Form 20-F.
FirstName LastNameStephen Lam
Comapany NamemF International Limited
September 19, 2023 Page 2
FirstName LastName
Stephen Lam
mF International Limited
September 19, 2023
Page 2
You may contact Inessa Kessman, Senior Staff Accountant, at (202) 551-3371 or Joseph
Cascarano, Senior Staff Accountant, at (202) 551-3376 if you have questions regarding
comments on the financial statements and related matters. Please contact Alexandra Barone,
Staff Attorney, at (202) 551-8816 or Jeff Kauten, Staff Attorney, at (202) 551-3447 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Ying Li