Company: HFFG
Filing Date: 2025-03-05
Form Type: CORRESP
Source: 0001680873-25-000004
Chunk: 0

Company: HF Foods Group Inc.
Filing Date: 2025-03-05
Form: CORRESP
Chunk 0
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| HF FOODS GROUP INC.            
 6325 S RAINBOW BLVD. SUITE 420 
 LAS VEGAS, NV 89118            |

March 5, 2025

#### VIA EDGAR
| Securities and Exchange Commission 
 Division of Corporation Finance    
 Office of Trade & Services         
 100 F Street, N.E.                 
 Washington, D.C. 20549             |

| Attn: |     | Aamira Chaudhry |
|       |     | Lyn Shenk       |

| Re: |     | HF Foods Group Inc.                               
 Form 10-K for Fiscal Year Ended December 31, 2023 |
|:----|:----|:--------------------------------------------------|
|     |     | File No. 001-38180                                |

Dear Ms. Chaudhry and Mr. Shenk:

HF Foods Group Inc. (“

#### HF Foods
” or the “

#### Company
”), submits this letter setting forth the responses of the Company to the comments provided by the staff (the “

#### Staff
”) of the Securities and Exchange Commission (the “

#### Commission
”) in its comment letter dated January 23, 2025 (the “

#### Comment Letter
”) with respect to the Company’s Report on Form 10-K for the year ended December 31, 2023, filed with the Commission on March 26, 2024.

For your convenience, we have set forth each comment of the Staff from the Comment Letter in bold below and provided our response below each comment.

Securities and Exchange Commission

March 5, 2025

Page 2

Form 10-K for Fiscal Year Ended December 31, 2023

Management’s Discussion & Analysis

Results of Operations

EBITDA and Adjusted EBITDA, page 33

1. We note your response to our prior comment 1. Your response appears to focus on why you do not adjust for legal expenses incurred. However, it is not clear from your response why you did not adjust for the net gain of $10.0 million resulting from the settlement. Accordingly, we reissue our previous comment. Please tell us your consideration of non-GAAP C&DI 100.03, which prohibits adjusting for nonrecurring charges without also adjusting for non-recurring gains.

Response : The Company acknowledges the Staff’s comment and respectfully advises the Staff that it has considered non-GAAP C&DI 100.03 in the preparation