Correspondence 0001493152-23-038480 from Fenbo Holdings Ltd (FEBO)
Fenbo Holdings Ltd
Date: Oct. 27, 2023 · CIK: 0001957001 · Accession: 0001493152-23-038480
AI Filing Summary & Sentiment
File numbers found in text: 333-274448
Referenced dates: October 26, 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
October
27, 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.2 to Registration Statement on Form F-1
Filed
October 17, 2023
File
No. 333-274448
Dear
Ms. Clark:
We
represent Fenbo Holdings Limited (“Registrant” and “Company”) as U.S. counsel. We are submitting herewith Amendment
No. 3 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 October 26, 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.
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.
Response:
The
signature page has been revised to include the signatures required by Form F-1.
See
page II-4.
Please
be advised that in response to the oral comments received on October 26, 2023 regarding the completion of missing information on pages
13 and 40 of the registration statement, that information have also been included in Amendment No. 3. Additional exhibits will be filed
by amendment.
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 Simon Lam of Centurion
ZD CPA & Co. at +852 2126 2349 (email: simon@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 Carmel LLP
Centurion
ZD CPA & Co.