# EDGAR Filing Document

**Accession Number:** 0001945415
**File Stem:** 0000000000-23-001764
**Filing Date:** 2023-2
**Character Count:** 11010
**Document Hash:** 8d6e58405f8fea4ecd0e26ffab8b280c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001764.hdr.sgml**: 20241030

**ACCESSION NUMBER**: 0000000000-23-001764

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230222

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** HUHUTECH International Group Inc.
- **CENTRAL INDEX KEY:** 0001945415
- **STANDARD INDUSTRIAL CLASSIFICATION:** NONFERROUS FOUNDRIES (CASTINGS) [3360]
- **ORGANIZATION NAME:** 04 Manufacturing
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** F4
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-06419

**BUSINESS ADDRESS:**
- **STREET 1:** 3-1208 TIANANZHIHUI COMPOUND
- **CITY:** WUXI, JIANGSU
- **STATE:** F4
- **ZIP:** 214135
- **BUSINESS PHONE:** 051088681689

**MAIL ADDRESS:**
- **STREET 1:** 3-1208 TIANANZHIHUI COMPOUND
- **CITY:** WUXI, JIANGSU
- **STATE:** F4
- **ZIP:** 214135
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-22-065527

## Text-Extract

```

United States securities and exchange commission logo

                              February 22, 2023

       Yujun Xiao
       Chief Executive Officer
       HUHUTECH International Group Inc.
       3-1208 Tiananzhihui Compound
       228 Linghu Road
       Xinwu District, Wuxi City, Jiangsu Province
       People   s Republic of China 214135

                                                        Re: HUHUTECH
International Group Inc.
                                                            Amendment No. 2 to
Draft Registration Statement on Form F-1
                                                            Submitted on
February 10, 2023
                                                            CIK 1945415

       Dear Yujun Xiao:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
January 19, 2023 letter.

       Amendment No. 2 to Draft Registration Statement on Form F-1 Submitted
February 10, 2023

       General

   1.                                                   We note recent
instances of extreme stock price run-ups followed by rapid price declines
                                                        and stock price
volatility seemingly unrelated to company performance following a
                                                        number of recent
initial public offerings, particularly among companies with relatively
                                                        smaller public floats.
Revise to include a separate risk factor addressing the potential for
                                                        rapid and substantial
price volatility and any known factors particular to your offering that
                                                        may add to this risk
and discuss the risks to investors when investing in stock where the
                                                        price is changing
rapidly. Clearly state that such volatility, including any stock-run up,
 Yujun Xiao
HUHUTECH International Group Inc.
February 22, 2023
Page 2
         may be unrelated to your actual or expected operating performance and
financial
         condition or prospects, making it difficult for prospective investors
to assess the rapidly
         changing value of your stock.
Cover Page

2.       We reissue prior comment 2. Please clarify whether any dividends or
distributions have
         been made and if so, quantify the amount. If no dividends or
distributions have been
         made, please revise your disclosure elsewhere in the filing,
specifically on page 5 and
         page 53 where you state that you "do not expect to pay cash dividends
again."
Prospectus Summary, page 1

3.       We note your response to prior comment 3. Please file the written
agreements with the
         customers and suppliers mentioned in this section, specifically Taiwan
Semiconductor
         Manufacturing Co., Ltd., Yangtze Memory Technology Corp., and Changxin
Memory
         Technologies Inc.
Risk Factor
Nasdaq Approval, page 50

4.       We note your response to prior comment 5. Please revise your
disclosure to add the
         consequences to the offering of having your application denied to
include that the offering
         will not be completed in the absence of Nasdaq listing approval.
Management Discussion and Analysis of Financial Condition and Results of
Operations Bank
Loans, page 70

5.       We note your response to prior comment 7. Please file all the
outstanding loan agreements
         as exhibits to your registration statement, including outstanding
loans agreements with the
         China Construction Bank and Bank of Ningbo. In the alternative, please
explain why you
         are not required to do so.
Related Party Transactions, page 102
FirstName LastNameYujun Xiao
6.     We note your response to prior comment 13. Please revise this section to
include
Comapany    NameHUHUTECH
       transactions of all relatedInternational  Grouploan
                                   parties, including   Inc.agreements
guaranteed by Ms. Yinglai
       Wang.
February  22, 2023 Page 2
FirstName LastName
 Yujun Xiao
FirstName LastNameYujun     Xiao Inc.
HUHUTECH     International Group
Comapany22,
February  NameHUHUTECH
            2023              International Group Inc.
February
Page 3 22, 2023 Page 3
FirstName LastName
       You may contact Kevin Stertzel at 202-551-3723 or Claire Erlanger at
202-551-3301 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Gregory Herbers at 202-551-8028 or Jay Ingram at 202-551-3397 with any
other
questions.

                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of
Manufacturing
cc:      Yarona L. Yieh

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 22, 2023

Yujun Xiao  
Chief Executive Officer  
HUHUTECH International Group Inc.  
3-1208 Tiananzhihui Compound  
228 Linghu Road  
Xinwu District, Wuxi City, Jiangsu Province  
People's Republic of China 214135

**Re: HUHUTECH International Group Inc.**

**Amendment No. 2 to Draft Registration Statement on Form F-1**

**Submitted on February 10, 2023**

**CIK 1945415**

Dear Yujun Xiao:

We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our January 19, 2023 letter.

Amendment No. 2 to Draft Registration Statement on Form F-1 Submitted February 10, 2023

# General

1. We note recent instances of extreme stock price run-ups followed by rapid price declines and stock price volatility seemingly unrelated to company performance following a number of recent initial public offerings, particularly among companies with relatively smaller public floats. Revise to include a separate risk factor addressing the potential for rapid and substantial price volatility and any known factors particular to your offering that may add to this risk and discuss the risks to investors when investing in stock where the price is changing rapidly. Clearly state that such volatility, including any stock-run up,

Yujun Xiao  
HUHUTECH International Group Inc.  
February 22, 2023  
Page 2

may be unrelated to your actual or expected operating performance and financial condition or prospects, making it difficult for prospective investors to assess the rapidly changing value of your stock.

#### Cover Page

2. We reissue prior comment 2. Please clarify whether any dividends or distributions have been made and if so, quantify the amount. If no dividends or distributions have been made, please revise your disclosure elsewhere in the filing, specifically on page 5 and page 53 where you state that you 'do not expect to pay cash dividends again.'

#### Prospectus Summary, page 1

3. We note your response to prior comment 3. Please file the written agreements with the customers and suppliers mentioned in this section, specifically Taiwan Semiconductor Manufacturing Co., Ltd., Yangtze Memory Technology Corp., and Changxin Memory Technologies Inc.

#### Risk Factor

#### Nasdaq Approval, page 50

4. We note your response to prior comment 5. Please revise your disclosure to add the consequences to the offering of having your application denied to include that the offering will not be completed in the absence of Nasdaq listing approval.

#### Management Discussion and Analysis of Financial Condition and Results of Operations Bank Loans, page 70

5. We note your response to prior comment 7. Please file all the outstanding loan agreements as exhibits to your registration statement, including outstanding loans agreements with the China Construction Bank and Bank of Ningbo. In the alternative, please explain why you are not required to do so.

#### Related Party Transactions, page 102

6. We note your response to prior comment 13. Please revise this section to include transactions of all related parties, including loan agreements guaranteed by Ms. Yinglai Wang.

Yujun Xiao
HUHUTECH International Group Inc.
February 22, 2023
Page 3

You may contact Kevin Stertzel at 202-551-3723 or Claire Erlanger at 202-551-3301 if you have questions regarding comments on the financial statements and related matters. Please contact Gregory Herbers at 202-551-8028 or Jay Ingram at 202-551-3397 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing

cc: Yarona L. Yieh