# EDGAR Filing Document

**Accession Number:** 0001875994
**File Stem:** 0001213900-25-085505
**Filing Date:** 2025-9
**Character Count:** 4278
**Document Hash:** 3fb6b4a9bc7e6e27513499a7b14d14b5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-085505.hdr.sgml**: 20260326

**ACCESSION NUMBER**: 0001213900-25-085505

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250908

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** XINXU COPPER INDUSTRY TECHNOLOGY Ltd
- **CENTRAL INDEX KEY:** 0001875994
- **STANDARD INDUSTRIAL CLASSIFICATION:** ROLLING DRAWING & EXTRUDING OF NONFERROUS METALS [3350]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 0630

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

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 2188 NANCI FIRST ROAD
- **STREET 2:** ANHUI XINWU ECONOMIC DEVELOPMENT ZONE
- **CITY:** WAHU
- **NON US STATE TERRITORY:** WAHU
- **PROVINCE COUNTRY:** F4
- **BUSINESS PHONE:** 13855300958

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 2188 NANCI FIRST ROAD
- **STREET 2:** ANHUI XINWU ECONOMIC DEVELOPMENT ZONE
- **CITY:** WAHU
- **NON US STATE TERRITORY:** WAHU
- **PROVINCE COUNTRY:** F4

**Xinxu Copper Industry Technology Limited** 

2188 Nanci First Road<br> Anhui Xinwu Economic Development Zone<br> Wanzhi District, Wuhu City<br> Anhui Province, China 241100

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

September 8, 2025

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, NE

Washington, D.C. 20549

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| | |
|:---|:---|
| Attn: | Eranga Dias |
|  | Erin Purnell |
|  | Beverly Singleton |
|  | Andrew Blume |

---

**Re: Xinxu Copper Industry Technology Ltd**<br> **Amendment No. 3 to Registration Statement on Form F-1**<br> **Filed August 5, 2025**<br> **File No. 333-278407**<br>

Dear Mr. Dias,

Xinxu Copper Industry Technology Limited (the **"Company," "we," "our"** or **"us")** hereby transmits the Company's response to the comment letter received from the staff (the "**Staff**") of the U.S. Securities and Exchange Commission (the "**Commission**"), dated August 28, 2025, regarding Amendment No. 3 to Registration Statement on Form F-1 submitted to the Commission on August 5, 2025.

For the Staff's convenience, we have repeated below the Staff's comments in bold, and have followed each comment with the Company's response. Disclosure changes in response to the Staff's comments and some updates have been made in the Amendment No.4 to the Registration Statement on Form F-1 (the "**Amendment No.4**"), which is being filed with the Commission contemporaneously with the submission of this response letter.

**<u>Amendment No. 3 to Registration Statement on Form F-1</u>**

**<u>Exhibits</u>**

&nbsp;&nbsp;&nbsp;&nbsp;**1.** **Refer to the Exhibit 23.1 consent of Fortune CPA, Inc. Please ensure your auditor revises the date of their audit report to June 10, 2025 and refers to the financial statements as of June 30, 2024 and 2023, and the two fiscal years then ended. The current language only refers to the fiscal year as of and for the year ended June 30, 2024.** 

Response: In response to the Staff's comment, we have included the revised consent of Fortune CPA, Inc as Exhibit 23.1 in Amendment No.4.

**<u>Unaudited Condensed Consolidated Statements of Income, page F-35</u>**

&nbsp;&nbsp;&nbsp;&nbsp;**2.** **We note that you have added a resale prospectus. Please revise the cover page of the resale prospectus to disclose that the resale shares will not be sold until the initial public offering is completed. Please also state the price of the initial public offering. Please remove references to the initial public offering occurring concurrently with the resale of the ordinary shares or advise. Refer to Instruction 2 to Item 501(b)(3) of Regulation S-K.** 

Response: In response to the Staff's comment, we have revised the disclosures on the cover page of the resale prospectus in Amendment No.4.

We thank the Staff for its review of the foregoing. If you have any further comments or questions, please feel free to contact to our counsel, Wei Wang, at wwang@egsllp.com or by telephone at (212) 370-1300.

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| |
|:---|
| Sincerely, |
| /s/ Jinchun Cheng |
| Jinchun Cheng, Chief Executive Officer |

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cc: Wei Wang, Esq. <br> Ellenoff Grossman & Schole LLP