# EDGAR Filing Document

**Accession Number:** 0001863218
**File Stem:** 0001213900-23-024252
**Filing Date:** 2023-3
**Character Count:** 2334
**Document Hash:** 2b16a452a7ba122586d5a84e416b85b2
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-024252.hdr.sgml**: 20230427

**ACCESSION NUMBER**: 0001213900-23-024252

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230329

**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

**Shengfeng Development Limited**

Shengfeng Building, No. 478 Fuxin East Road

Jin'an District, Fuzhou City

Fujian Province, People's Republic of China, 350001

<u>VIA EDGAR</u>

March 30, 2023

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

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| | |
|:---|:---|
| **Re:** | **Shengfeng Development Limited** |
|  | **Registration Statement on Form F-1, as amended** |
|  | **File No. 333-267367** |

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Dear Ms. Irene Barberena-Meissner:

In accordance with Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, Shengfeng Development Limited hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 pm, Eastern Time, on March 30, 2023, or as soon thereafter as practicable.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| Shengfeng Development Limited | Shengfeng Development Limited | Shengfeng Development Limited |
| By: | /s/ *Yongxu Liu* | /s/ *Yongxu Liu* |
|  | Name: | Yongxu Liu |
|  | Title: | Chief Executive Officer, Director, President and Chairman |

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&nbsp;&nbsp;&nbsp;&nbsp;cc. Ying Li, Esq., Hunter Taubman Fischer & Li LLC