# EDGAR Filing Document

**Accession Number:** 0002060614
**File Stem:** 0001493152-25-014533
**Filing Date:** 2025-9
**Character Count:** 3491
**Document Hash:** 561b1f846d93160c73d0d8491577aa53
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-25-014533.hdr.sgml**: 20260206

**ACCESSION NUMBER**: 0001493152-25-014533

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250923

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Xpand Boom Technology Inc.
- **CENTRAL INDEX KEY:** 0002060614
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-GROCERIES & GENERAL LINE [5141]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** NO. 604, YIXING ROAD, WANBOLIN DISTRICT
- **CITY:** TAIYUAN CITY, SHANXI PROVINCE
- **STATE:** F4
- **ZIP:** 00000
- **BUSINESS PHONE:** 86-18817777987

**MAIL ADDRESS:**
- **STREET 1:** NO. 604, YIXING ROAD, WANBOLIN DISTRICT
- **CITY:** TAIYUAN CITY, SHANXI PROVINCE
- **STATE:** F4
- **ZIP:** 00000

Xpand Boom Technology Inc.

18th Floor, Block B

Yuanlun Building, No, 350 Qifei Road

Binjiang District, Hangzhou City

People's Republic of China

September 23, 2025

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

100 F Street, N.E.

Division of Corporation Finance

Office of Trade & Services

Washington, D.C. 20549

Attention: Blaise Rhodes, Rufus Decker, Kate Beukenkamp and Donald Field

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| | |
|:---|:---|
| **Re:** | **Xpand Boom Technology Inc.** |
|  | **Amendment No. 2 to Registration Statement on Form F-4** |
|  | **Filed September 17, 2025** |
|  | **File No. 333-289591** |

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Ladies and Gentlemen:

On behalf of Xpand Boom Technology Inc. ("Xpand") and HZJL Cayman Limited ("HZJL," and together with Xpand, the "Co-Registrants"), below is the response of the Co-Registrants to the comments of the staff of the Division of Corporation Finance (the "Staff") of the United States Securities and Exchange Commission (the "Commission") set forth in the Staff's letter, dated September 22, 2025, regarding the Co-Registrants' Amendment No. 2 to Registration Statement on Form F-4 (the "Registration Statement") filed with the Commission on September 17, 2025.

For your convenience, the Staff's comments are set forth in bold, followed by responses on behalf of the Co-Registrants.

Amendment No. 2 to Registration Statement on Form F-4

<u>Summary of the Proxy Statement/Prospectus</u>

<u>Regulatory Approvals, page 24</u>

**1.** **If you will be requesting effectiveness of your Form F-4 registration statement before completing the CSRC process, please confirm in writing that you will notify us promptly of any changes to your disclosure regarding or requested by the CSRC.** 

Response: In response to the Staff's comment, we respectfully confirm that we will be requesting the effectiveness of the Registration Statement before completing the CSRC process, and we will promptly notify the SEC of any changes to our disclosure regarding, or requested by, the CSRC.

Please call Vivien Bai of Loeb & Loeb LLP at (212) 407-4933, David J. Levine of Loeb & Loeb LLP at (212) 407-4923, or Yu Wang of Han Kun Law Offices LLP at +852 2820 5656 if you have any questions or if would like additional information with respect to any of the foregoing.

Sincerely,

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| | |
|:---|:---|
| */s/ Lulu Xing* | */s/ Lulu Xing* |
| Name: | Lulu Xing |
| Title: | Director |

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| | |
|:---|:---|
| cc: | Bin Xiong, CEO, HZJL Cayman Ltd. |
|  | Vivien Bai, Esq., Loeb & Loeb LLP |
|  | David J. Levine, Esq., Loeb & Loeb LLP |
|  | Yu Wang, Esq., Han Kun Law Offices LLP |

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