# EDGAR Filing Document

**Accession Number:** 0001863218
**File Stem:** 0001213900-23-017862
**Filing Date:** 2023-3
**Character Count:** 2780
**Document Hash:** b5d5814644de32d9d1a20a0b2cbc1499
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-017862.hdr.sgml**: 20230427

**ACCESSION NUMBER**: 0001213900-23-017862

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230306

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** SHENGFENG DEVELOPMENT Ltd
- **CENTRAL INDEX KEY:** 0001863218
- **STANDARD INDUSTRIAL CLASSIFICATION:** TRUCKING & COURIER SERVICES (NO AIR) [4210]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** SHENGFENG BUILDING
- **STREET 2:** NO. 478 FUXIN EAST ROAD, JINAN DISTRICT
- **CITY:** FUZHOU CITY
- **STATE:** F4
- **ZIP:** 350001
- **BUSINESS PHONE:** 86-591-83619860

**MAIL ADDRESS:**
- **STREET 1:** SHENGFENG BUILDING
- **STREET 2:** NO. 478 FUXIN EAST ROAD, JINAN DISTRICT
- **CITY:** FUZHOU CITY
- **STATE:** F4
- **ZIP:** 350001

![](image_001.jpg)

**Shengfeng Development Limited**

March 6, 2023

<u>Via EDGAR</u>

Ms. Irene Barberena-Meissner

Division of Corporation Finance

Office of Energy & Transportation

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

---

| | |
|:---|:---|
| **Re:** | **Shengfeng Development Limited** |
|  | **Amendment No. 4 to Registration Statement on Form F-1**<br> **Filed February 17, 2023**<br> **File No. 333-267367** |

---

Dear Ms. Barberena-Meissner:

This letter is in response to the comment letter dated March 2, 2023, from the staff (the "Staff") of the U.S. Securities and Exchange Commission (the "Commission") addressed to Shengfeng Development Limited (the "Company", "we", and "our"). For ease of reference, we have recited the Commission's comment in this response and numbered them accordingly. An amendment to Registration Statement on Form F-1 is being submitted to accompany this letter.

<u>Amendment No. 4 to Registration Statement on Form F-1</u>

<u>Change in Registrant's Certifying Accountant, page 182</u>

**1. We note there is no Exhibit 16.1 included in the Exhibit index beginning on page II-6. Please revise to file Friedman's letter stating whether or not it agrees with the disclosure under this heading.** 

**Response**: In response to the Staff's comment, we revise to file Friedman's letter stating that it agrees with the disclosure under this heading.

We appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman Fischer & Li LLC, at (212) 530-2206.

Very truly yours,

---

| | |
|:---|:---|
| /s/ Yongxu Liu | /s/ Yongxu Liu |
| Name: | Yongxu Liu |
| Title: | Chief Executive Officer |

---

Ying Li, Esq.

Hunter Taubman Fischer & Li LLC