SEC Company Response from XFLH Capital (XFLH) — Jan 28, 2026
XFLH Capital Corp
Date: Jan. 28, 2026 · CIK: 0002088103 · Accession: 0001185185-26-000326
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-290588
Letter
XFLH CAPITAL CORPORATION
8 The Green #6565
Dover, DE, 19901
January 28 th , 2026
VIA EDGAR
Division of Real Estate & Construction
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Ms. Babette Cooper Mr. Wilson Lee Mr. Benjamin Holt Mr. Jeffrey Gabor
Re: XFLH Capital Corporation - Initial Public Offering
SEC Registration Statement S-1
(SEC File Number: 333-290588) (the "Registration Statement")
Ladies and Gentlemen:
The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective at 5:00 P.M., Washington D.C. time, on January 30, 2026 or as soon thereafter as practicable.
The Company hereby acknowledges that:
● Should the Securities and Exchange Commission (the "Commission") or the Staff, acting as pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;
● The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
● The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very truly yours,
XFLH CAPITAL CORPORATION
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CORRESP 1 filename1.htm XFLH CAPITAL CORPORATION 8 The Green #6565 Dover, DE, 19901 January 28 th , 2026 VIA EDGAR Division of Real Estate & Construction Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Ms. Babette Cooper Mr. Wilson Lee Mr. Benjamin Holt Mr. Jeffrey Gabor Re: XFLH Capital Corporation - Initial Public Offering SEC Registration Statement S-1 (SEC File Number: 333-290588) (the "Registration Statement") Ladies and Gentlemen: The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective at 5:00 P.M., Washington D.C. time, on January 30, 2026 or as soon thereafter as practicable. The Company hereby acknowledges that: ● Should the Securities and Exchange Commission (the "Commission") or the Staff, acting as pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement; ● The action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and ● The Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Very truly yours, XFLH CAPITAL CORPORATION By: /s/ Yanzhe Yang Name: Yanzhe Yang Title: Chief Executive Officer cc: Bill Huo, Esq. (via email) Michael Goldstein, Esq. (via email) Fiona Wu, Esq. (via email)