SEC Comment Letter 0000000000-23-011729 to Fenbo Holdings Ltd (FEBO)
Fenbo Holdings Ltd
Date: Oct. 26, 2023 · CIK: 0001957001 · Accession: 0000000000-23-011729
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File numbers found in text: 333-274448
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United States securities and exchange commission logo
October 26, 2023
Li Siu Lun Allan
Chief Executive Officer
Fenbo Holdings Ltd
Unit J, 19/F, World Tech Centre
95 How Ming Street
Kwun Tong, Hong Kong
Re:Fenbo Holdings Ltd
Amendment No. 2 to Registration Statement on Form F-1
Filed October 17, 2023
File No. 333-274448
Dear Li Siu Lun Allan:
We have reviewed your amended registration statement and have the following
comment(s).
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a 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 letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our October 6, 2023 letter.
Amendment No. 2 to Registration Statement on Form F-1
Signatures, page II-4
1.Please revise your signature page to include the signatures required by Form F-1. Refer to
Instruction 1 to Signatures of Form F-1.
Please contact Heather Clark at 202-551-3624 or Hugh West at 202-551-3872 if you have
questions regarding comments on the financial statements and related matters. Please contact
Alex King at 202-551-8631 or Evan Ewing at 202-551-5920 with any other questions.
Sincerely,
FirstName LastName Li Siu Lun Allan
Comapany NameFenbo Holdings Ltd
October 26, 2023 Page 2
FirstName LastName
Li Siu Lun Allan
Fenbo Holdings Ltd
October 26, 2023
Page 2
Division of Corporation Finance
Office of Manufacturing
cc: Celia Velletri