Correspondence 0001493152-23-041767 from Fenbo Holdings Ltd (FEBO)
Fenbo Holdings Ltd
Date: Nov. 17, 2023 · CIK: 0001957001 · Accession: 0001493152-23-041767
AI Filing Summary & Sentiment
File numbers found in text: 333-274448
Referenced dates: November 7, 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
November
17, 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.3 to Registration Statement on Form F-1
Filed
October 27, 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. 4 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 November 7, 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. 3 to Registration Statement on Form F-1
Signatures
, page II-4
1.
We note your response to our previous comment and reissue. Please revise to identify each of your principal executive officer, principal
financial officer and principal accounting officer or controller. If one individual serves in more than one capacity, please so indicate
on the signatures page. Refer to Instructions 1 and 2 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 comments received from FINRA regarding the underwriter’s compensation, the disclosures have been
revised to reflect an 8% commission in the Use of Proceeds, Underwriting, the Expenses of the Offering and related sections.
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.