Correspondence 0001493152-23-034810 from Fenbo Holdings Ltd (FEBO)
Fenbo Holdings Ltd
Date: Sept. 29, 2023 · CIK: 0001957001 · Accession: 0001493152-23-034810
AI Filing Summary & Sentiment
Referenced dates: September 19, 2023
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CORRESP
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filename1.htm
SCHLUETER
& ASSOCIATES, P.C.
5655
SOUTH YOSEMITE STREET, SUITE 350
GREENWOOD
VILLAGE, CO 80111
TELEPHONE:
+1-303-292-3883
FACSIMILE:
+1-303-648-5663
Email:
hfs@schlueterintl.com
September
29, 2023
U.S.
Securities and Exchange Commission
100
F Street, N.E.
Washington,
D.C. 20549
Attn:
Heather Clark
Re:
Fenbo
Holdings Limited
Amendment
No.1 to Registration Statement on Form F-1
Filed
September 11, 2023
CIK
No. 0001957001
Dear
Ms. Clark:
We
represent Fenbo Holdings Limited (“Registrant” and “Company”) as U.S. counsel. We are submitting herewith Amendment
No.1 to the Registration Statement on Form F-1 (the “Registration Statement”) which is being filed via EDGAR simultaneously
with this transmittal letter.
The
purpose of this letter is to respond to the comment letter dated September 19, 2023, from the Division of Corporation Finance, Office
of Energy & Transportation (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”
or “SEC”) relating to the above-referenced Registration Statement. For your convenience, the comment has been reproduced
below, followed by the Registrant’s response.
Form
F-1 filed September 11, 2023
Selling
Shareholders, page A-8
1.
We
note that 2,000,000 Ordinary Shares were purchased by the selling shareholders on August
11, 2023. We also note the sale of 2,000,000 Ordinary Shares to the selling shareholders
on September 4, 2023. Please update the table to reflect the September 4, 2023 sale or revise
for consistency.
Response:
The
table has been revised to reflect the September 4, 2023 sale.
See
page A-8 of the Resale Prospectus.
On
behalf of the Company, we appreciate your attention to this matter. If you have any questions or wish to discuss any matters with respect
to the confidential submission, please do not hesitate to contact me at (303) 292-3883 (email: hfs@schlueterintl.com) or my colleague
Celia Velletri at (303) 292-3883 (email: cv@schlueterintl.com). Regarding accounting matters, you may contact Dominic Chan of Centurion
ZD CPA & Co. at +852 2126 2388 (email: dominic@czdcpa.com) in respect of any accounting issues.
Thanks
in advance for your cooperation in connection with this matter.
Sincerely,
/s/
Henry F. Schlueter
c:
Fenbo
Holdings Limited
EF
Hutton, division of Benchmark Investments, LLC
Sichenzia
Ross Ference LLP
Centurion
ZD CPA & Co.