SEC Comment Letter 0000000000-23-010415 to WF International Ltd. (WXM)
WF International Ltd.
Date: Sept. 21, 2023 · CIK: 0001979610 · Accession: 0000000000-23-010415
AI Filing Summary & Sentiment
Reasoning
Letter
United States securities and exchange commission logo September 21, 2023 Ke Chen Chief Executive Officer WF International Ltd. No. 1110, 11th Floor, Unit 1, Building 7, No. 477, Wanxing Road Chengdu, Sichuan, China, 610041 Re:WF International Ltd. Amended Draft Registration Statement on Form F-1 Submitted September 7, 2023 CIK No. 0001979610 Dear Ke Chen: We have reviewed your amended draft registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to this comment and your amended draft registration statement or filed registration statement, we may have additional comments. Amended Draft Registration Statement on Form F-1 submitted September 7, 2023 General 1.We note the risk factor disclosure added on page 36 that you failed to register two lease agreements with the relevant government authorities. Please provide additional information regarding this failure to register, including specifying the governmental authorities with whom the leases should have been filed. Please revise the Regulatory Permissions section on page 14 to add disclosure regarding this failure to register and clarify whether this failure to register impacts the regulatory permissions you have received.
FirstName LastNameKe Chen Comapany NameWF International Ltd. September 21, 2023 Page 2 FirstName LastName Ke Chen WF International Ltd. September 21, 2023 Page 2 You may contact William Demarest at 202-551-3432 or Jennifer Monick at 202-551- 3295 if you have questions regarding comments on the financial statements and related matters. Please contact Ronald Alper at 202-551-3329 or Pam Howell at 202-551-3357 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Richard I. Anslow
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United States securities and exchange commission logo
September 21, 2023
Ke Chen
Chief Executive Officer
WF International Ltd.
No. 1110, 11th Floor, Unit 1, Building 7, No. 477, Wanxing Road
Chengdu, Sichuan, China, 610041
Re:WF International Ltd.
Amended Draft Registration Statement on Form F-1
Submitted September 7, 2023
CIK No. 0001979610
Dear Ke Chen:
We have reviewed your amended draft registration statement and have the following
comment. In our comment, we may ask you to provide us with information so we may better
understand your disclosure.
Please respond to this letter by providing the requested information and either submitting
an amended draft registration statement or publicly filing your registration statement on
EDGAR. If you do not believe our comment applies to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.
After reviewing the information you provide in response to this comment and your
amended draft registration statement or filed registration statement, we may have additional
comments.
Amended Draft Registration Statement on Form F-1 submitted September 7, 2023
General
1.We note the risk factor disclosure added on page 36 that you failed to register two lease
agreements with the relevant government authorities. Please provide additional
information regarding this failure to register, including specifying the governmental
authorities with whom the leases should have been filed. Please revise the Regulatory
Permissions section on page 14 to add disclosure regarding this failure to register and
clarify whether this failure to register impacts the regulatory permissions you have
received.
FirstName LastNameKe Chen
Comapany NameWF International Ltd.
September 21, 2023 Page 2
FirstName LastName
Ke Chen
WF International Ltd.
September 21, 2023
Page 2
You may contact William Demarest at 202-551-3432 or Jennifer Monick at 202-551-
3295 if you have questions regarding comments on the financial statements and related
matters. Please contact Ronald Alper at 202-551-3329 or Pam Howell at 202-551-3357 with any
other questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Richard I. Anslow