CORRESP Filing
Star Fashion Culture Holdings Ltd
Date: March 24, 2026 · CIK: 0002003061 · Accession: 0001213900-26-033237
AI Filing Summary & Sentiment
Reasoning
Letter
sTAR fASHION CULTURE HOLDINGS LIMITED
12F, No.611, Sishui Road
Huli District,
Xiamen
People's Republic of China
VIA EDGAR
March 24, 2026
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Rebecca Reid
Re: Star Fashion Culture Holdings Limited (CIK No. 0002003061)
Request for Acceleration
Registration Statement on Form F-3, as amended (File No. 333- 293183)
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended (the "Securities Act"), Star Fashion Culture Holdings Limited (the "Company") hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3, as amended (the " Form F-3 Registration Statement ") be accelerated to, and that the Form F-3 Registration Statement become effective at, 5:00 p.m., Eastern Time on March 26, 2026, or as soon thereafter as practicable.
Very truly yours,
By:
/s/ Liu Xiaohua
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CORRESP 1 filename1.htm sTAR fASHION CULTURE HOLDINGS LIMITED 12F, No.611, Sishui Road Huli District, Xiamen People's Republic of China VIA EDGAR March 24, 2026 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Rebecca Reid Re: Star Fashion Culture Holdings Limited (CIK No. 0002003061) Request for Acceleration Registration Statement on Form F-3, as amended (File No. 333- 293183) Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations of the Securities and Exchange Commission under the Securities Act of 1933, as amended (the "Securities Act"), Star Fashion Culture Holdings Limited (the "Company") hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3, as amended (the " Form F-3 Registration Statement ") be accelerated to, and that the Form F-3 Registration Statement become effective at, 5:00 p.m., Eastern Time on March 26, 2026, or as soon thereafter as practicable. Very truly yours, By: /s/ Liu Xiaohua Name: Liu Xiaohua Title: Chief Executive Officer cc: Loeb & Loeb LLP