# EDGAR Filing Document

**Accession Number:** 0002060083
**File Stem:** 0001213900-25-074182
**Filing Date:** 2025-8
**Character Count:** 3470
**Document Hash:** 1178a4934264dbe231a7afce42799dba
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-074182.hdr.sgml**: 20260121

**ACCESSION NUMBER**: 0001213900-25-074182

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250811

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Hang Feng Technology Innovation Co., Ltd.
- **CENTRAL INDEX KEY:** 0002060083
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-MANAGEMENT CONSULTING SERVICES [8742]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000

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

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** ROOM 2806, 28/F, TOWER ONE,
- **STREET 2:** LIPPO CENTRE, NO. 89 QUEENSWAY,
- **CITY:** HONG KONG
- **PROVINCE COUNTRY:** K3
- **BUSINESS PHONE:** (852) 3905 2399

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** ROOM 2806, 28/F, TOWER ONE,
- **STREET 2:** LIPPO CENTRE, NO. 89 QUEENSWAY,
- **CITY:** HONG KONG
- **PROVINCE COUNTRY:** K3

**Hang Feng Technology Innovation Co., Ltd.**

August 11, 2025

<u>Via EDGAR</u>

Division of Corporation Finance

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

Attention: Valeria Franks <br> Joel Parker

---

| | |
|:---|:---|
| **Re:** | **Hang Feng Technology Innovation Co., Ltd.** |
|  | **Amendment No. 1 to Registration Statement on Form F-1** |
|  | **Filed July 25, 2025** |
|  | **File No. 333-287284** |

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Ladies and Gentlemen:

This letter is in response to the letter dated August 7, 2025, from the staff (the "Staff") of the U.S. Securities and Exchange Commission (the "Commission") addressed to Hang Feng Technology Innovation Co., Ltd. (the "Company," "we," and "our"). For ease of reference, we have recited the Commission's comment in this response and numbered it accordingly. An amended registration statement (the "Amendment No.2") on Form F-1 is being filed to accompany this letter.

*<u>Amendment No. 1 to Registration Statement on Form F-1</u>*

 

*<u>Capitalization, page 53</u>*

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**1.** **Please revise your as adjusted cash balance to reflect the $3.77 million of net proceeds, or explain how you calculated the $7.59 million amount.** 

Response: In response to the Staff's comments, we have revised the as adjusted cash balance to reflect the $3.77 million of net proceeds on page 53 of the Amendment No.2 accordingly.

\* \* \* \* \* \* \* \* \* \* \* \* \* \* \* \*

In responding to your comments, the Company acknowledges that:

● the Company is responsible for the adequacy and accuracy of the disclosure in the filing;

● Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and

● the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Joan Wu, Esq. and Sally Yin, Esq. of Hunter Taubman Fischer & Li LLC, at (212) 530-2208 and (212)-202-6380.

Very truly yours,

---

| | |
|:---|:---|
| /s/ XU Zhiheng | /s/ XU Zhiheng |
| Name: | XU Zhiheng |
| Title: | Chief Executive Officer |

---

cc: Joan Wu, Esq. Sally Yin, Esq. Hunter Taubman Fischer & Li LLC