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SEC Comment Letter 0000000000-25-010507 to EUSHI Finance, Inc. (CIK 0002040871)

EUSHI Finance, Inc. (CIK 0002040871)
Date: Sept. 25, 2025 · CIK: 0002040871 · Accession: 0000000000-25-010507

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File numbers found in text: 333-290501

Date
September 25, 2025
Author
Division of
Form
UPLOAD
Company
EUSHI Finance, Inc. (CIK 0002040871)

Letter

Re: EUSHI Finance, Inc. Registration Statement on Form F-3 Filed September 25, 2025 File No. 333-290501 Dear Gregory W. Blunden:

September 25, 2025

Gregory W. Blunden Chief Financial Officer & Director EUSHI Finance, Inc. 37 Route 236 Kittery Properties Suite 101 Kittery, ME 03904

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Kevin Dougherty at 202-551-3271 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Energy &
Transportation
cc: David (Wei Fu) Li

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 September 25, 2025

Gregory W. Blunden
Chief Financial Officer & Director
EUSHI Finance, Inc.
37 Route 236
Kittery Properties Suite 101
Kittery, ME 03904

 Re: EUSHI Finance, Inc.
 Registration Statement on Form F-3
 Filed September 25, 2025
 File No. 333-290501
Dear Gregory W. Blunden:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

 Please contact Kevin Dougherty at 202-551-3271 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Energy &
Transportation
cc: David (Wei Fu) Li
</TEXT>
</DOCUMENT>