Correspondence 0001493152-23-033219 from mF International Ltd (MFI) (CIK 0001940941) (MFI)
mF International Ltd (MFI) (CIK 0001940941)
Date: Sept. 20, 2023 · CIK: 0001940941 · Accession: 0001493152-23-033219
AI Filing Summary & Sentiment
File numbers found in text: 333-274158
Referenced dates: September 19, 2023
Letter
mF International Limited
September 20, 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
Joseph Cascarano
Alexandra Barone
Jeff Kauten
Re: mF International Limited
Amendment No. 1 to Registration Statement on Form F-1
Filed September 18, 2023
File No. 333-274158
Ladies and Gentlemen:
This letter is in response to the letter dated September 19, 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. An amendment to the Registration Statement on Form F-1 (“Amendment No. 2”) is being filed to accompany this letter.
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.
Response: In response to the Staff’s comment, we have updated our disclosure on page 31 of Amendment No.2 to include long-term debt in the capitalization table.
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
Show Raw Text
CORRESP
1
filename1.htm
mF
International Limited
September
20, 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
Joseph
Cascarano
Alexandra
Barone
Jeff
Kauten
Re:
mF International Limited
Amendment
No. 1 to Registration Statement on Form F-1
Filed
September 18, 2023
File
No. 333-274158
Ladies
and Gentlemen:
This
letter is in response to the letter dated September 19, 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. An amendment to the
Registration Statement on Form F-1 (“Amendment No. 2”) is being filed to accompany this letter.
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.
Response:
In response to the Staff’s comment, we have updated our disclosure on page 31 of Amendment No.2 to include long-term debt in the
capitalization table.
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