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Correspondence 0001104659-23-043154 from CHEETAH NET SUPPLY CHAIN SERVICE INC. (CTNT) (CIK 0001951667) (CTNT)

CHEETAH NET SUPPLY CHAIN SERVICE INC. (CTNT) (CIK 0001951667)
Date: April 7, 2023 · CIK: 0001951667 · Accession: 0001104659-23-043154

AI Filing Summary & Sentiment

Referenced dates: February 8, 2023

Date
April 7, 2023
Author
Huan Liu
Form
CORRESP
Company
CHEETAH NET SUPPLY CHAIN SERVICE INC. (CTNT) (CIK 0001951667)

Letter

Cheetah Net Supply Chain Service Inc.

April 7,

Via EDGAR

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

F Street, NE

Washington, D.C., 20549

Attention:

Abe Friedman

Theresa Brilliant

Kate Beukenkamp

Donald Field

Re: Cheetah Net Supply Chain Service Inc.

Amendment No.1 to Draft Registration Statement on Form S-1

Submitted February 2, 2023

CIK No. 0001951667

Ladies and Gentlemen:

This letter is in response to the letter dated February 8, 2023, from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) addressed to Cheetah Net Supply Chain Service Inc. (the “Company,” “we,” and “our”). For ease of reference, we have recited the Commission’s comment in this response. A Registration Statement on Form S-1 (the “Registration Statement”) is being filed to accompany this letter.

Risk Factors

Operational Risks

Our Engagement of independent contractors, who serve as purchasing agents to acquire..., page 13

We note your response to prior comment 7, including disclosure regarding the terms of the independent contractor agreements. Please revise your Business section to similarly provide a brief summary of these agreements with your independent contractors and key terms of these agreements.

We respectfully advise the Staff that a similar discussion regarding our relationship with our purchasing agent, including a brief summary of the key terms of our independent contractor agreements, has already been disclosed in the Business section on pages 56 and 57 of the Registration Statement.

We appreciate the assistance the Staff has provided with its comments. 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/
Huan Liu

Show Raw Text
CORRESP
1
filename1.htm

Cheetah
Net Supply Chain Service Inc.

April 7,
2023

Via
EDGAR

Division
of Corporation Finance

Office
of Trade & Services

U.S.
Securities and Exchange Commission

100
F Street, NE

Washington,
D.C., 20549

    Attention:

    Abe
    Friedman

    Theresa
    Brilliant

    Kate
    Beukenkamp

    Donald
    Field

    Re:
    Cheetah
    Net Supply Chain Service Inc.

    Amendment
    No.1 to Draft Registration Statement on Form S-1

    Submitted
    February 2, 2023

    CIK
    No. 0001951667

Ladies
and Gentlemen:

This
letter is in response to the letter dated February 8, 2023, from the staff (the “Staff”) of the U.S. Securities and
Exchange Commission (the “Commission”) addressed to Cheetah Net Supply Chain Service Inc. (the “Company,” “we,”
and “our”). For ease of reference, we have recited the Commission’s comment in this response. A Registration Statement
on Form S-1 (the “Registration Statement”) is being filed to accompany this letter.

Risk
Factors

Operational
Risks

Our
Engagement of independent contractors, who serve as purchasing agents to acquire..., page 13

We
note your response to prior comment 7, including disclosure regarding the terms of the independent contractor agreements. Please revise
your Business section to similarly provide a brief summary of these agreements with your independent contractors and key terms of these
agreements.

We
respectfully advise the Staff that a similar discussion regarding our relationship with our purchasing agent, including a brief summary
of the key terms of our independent contractor agreements, has already been disclosed in the Business section on pages 56 and
57 of the Registration Statement.

We
appreciate the assistance the Staff has provided with its comments. 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/
    Huan Liu

    Name:   Huan Liu

    Title:  Chief Executive Officer

    cc:
    Ying
    Li, Esq.

    Hunter
    Taubman Fischer & Li LLC