Correspondence 0001493152-23-032460 from mF International Ltd (MFI) (CIK 0001940941) (MFI)
mF International Ltd (MFI) (CIK 0001940941)
Date: Sept. 13, 2023 · CIK: 0001940941 · Accession: 0001493152-23-032460
AI Filing Summary & Sentiment
File numbers found in text: 333-274158
Referenced dates: August 29, 2023
Letter
mF International Limited
September 13, 2023
Via EDGAR
Division of Corporation Finance
Office of Technology
U.S. Securities and Exchange Commission
F Street, NE
Washington, D.C., 20549
Attention:
Inessa Kessman
Robert Littlepage
Alexandra Barone
Jeff Kauten
Re: mF International Limited
Registration Statement on Form F-1
Filed August 22, 2023
File No. 333-274158
Ladies and Gentlemen:
This letter is in response to the letter dated August 29, 2023, from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) addressed to mF International Limited (the “Company,” “we,” and “our”). For ease of reference, we have recited the Commission’s comment in this response and numbered it accordingly.
Registration Statement on Form F-1 filed August 22, 2023
Equity Incentive Plan, page 69
1. Please confirm to us and disclose that you have not adopted any equity incentive plans or issued any stock-based compensation to date. If you have issued stock-based compensation please provide us a breakdown, in chronological order, of the details of all stock-based compensation awards granted during 2022 and through the current date, including the fair value of the underlying stock used to value such awards. To the extent there were any significant fluctuations in the fair values, please describe for us the factors that contributed to such fluctuations, including any intervening events within the company or changes in your valuation assumptions or methodology. Please continue to update this analysis through effectiveness of the registration statement.
Response: We hereby confirm that we have not adopted any equity incentive plans and have not issued any stock-based compensation as of the date of this response letter.
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/
Stephen Lam
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CORRESP
1
filename1.htm
mF
International Limited
September
13, 2023
Via
EDGAR
Division
of Corporation Finance
Office
of Technology
U.S.
Securities and Exchange Commission
100
F Street, NE
Washington,
D.C., 20549
Attention:
Inessa
Kessman
Robert
Littlepage
Alexandra
Barone
Jeff
Kauten
Re:
mF
International Limited
Registration
Statement on Form F-1
Filed
August 22, 2023
File
No. 333-274158
Ladies
and Gentlemen:
This
letter is in response to the letter dated August 29, 2023, from the staff (the “Staff”) of the U.S. Securities and Exchange
Commission (the “Commission”) addressed to mF International Limited (the “Company,” “we,” and “our”).
For ease of reference, we have recited the Commission’s comment in this response and numbered it accordingly.
Registration
Statement on Form F-1 filed August 22, 2023
2022
Equity Incentive Plan, page 69
1.
Please confirm to us and disclose that you have not adopted any equity incentive plans or issued any stock-based compensation to date.
If you have issued stock-based compensation please provide us a breakdown, in chronological order, of the details of all stock-based
compensation awards granted during 2022 and through the current date, including the fair value of the underlying stock used to value
such awards. To the extent there were any significant fluctuations in the fair values, please describe for us the factors that contributed
to such fluctuations, including any intervening events within the company or changes in your valuation assumptions or methodology. Please
continue to update this analysis through effectiveness of the registration statement.
Response:
We hereby confirm that we have not adopted any equity incentive plans and have not issued any stock-based compensation as of the date
of this response letter.
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/
Stephen Lam
Name:
Stephen Lam
Title:
Chairman
and Executive Director
cc:
Ying Li, Esq.
Hunter
Taubman Fischer & Li LLC