Correspondence 0001213900-23-044449 from HUHUTECH International Group Inc. (HUHU) (CIK 0001945415) (HUHU)
HUHUTECH International Group Inc. (HUHU) (CIK 0001945415)
Date: May 31, 2023 · CIK: 0001945415 · Accession: 0001213900-23-044449
AI Filing Summary & Sentiment
File numbers found in text: 333-270958
Referenced dates: April 11, 2023
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HUHUTECH International Group Inc.
3-1208 Tiananzhihui Compound
228 Linghu Road
Xinwu District, Wuxi City, Jiangsu Province
People’s Republic of China 214135
May 31, 2023
Via EDGAR
Division of Corporation Finance
Office of Manufacturing
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Attention:
Kevin Stertzel
Claire Erlanger
Gregory Herbers
Jay Ingram
Re:
HUHUTECH International Group Inc.
Registration Statement on Form F-1
Filed on March 30, 2023
File No. 333-270958
Ladies and Gentlemen:
This letter is in response to the letter dated
April 11, 2023, from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”)
addressed to HUHUTECH International Group Inc. (the “Company,” “we,” and “our”). For ease of reference,
we have recited the Commission’s comments in this response and numbered them accordingly. An amended Registration Statement
on Form F-1 (the “Amended Registration Statement”) is being submitted to accompany this letter.
Registration Statement on Form F-1 filed
March 30, 2023
General
1. Please update your audited financial information and Management Discussion and Analysis of Financial
Condition and Results of Operations in your next amendment.
RESPONSE: We note the Staff’s
comment, and respectfully advise that we have updated our financial information and Management Discussion and Analysis of Financial Condition
and Results of Operations in the Amended Registration Statement.
We appreciate the assistance the Staff has provided
with its comments. Should you have additional questions regarding the information contained herein, please contact our securities counsel
William S. Rosenstadt, Esq., or Yarona Yieh, Esq. of Ortoli Rosenstadt LLP at wsr@orllp.legal or yly@orllp.legal.
Very truly yours,
/s/ Yujun Xiao
Name:
Yujun Xiao
Title:
Chief Executive Officer