# EDGAR Filing Document

**Accession Number:** 0001987189
**File Stem:** 0000000000-25-009598
**Filing Date:** 2025-9
**Character Count:** 4311
**Document Hash:** 9659a4d1f811a54018c16c5481b6e6d7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009598.hdr.sgml**: 20260611

**ACCESSION NUMBER**: 0000000000-25-009598

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250905

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Smart Logistics Global Ltd
- **CENTRAL INDEX KEY:** 0001987189
- **STANDARD INDUSTRIAL CLASSIFICATION:** ARRANGEMENT OF TRANSPORTATION OF FREIGHT & CARGO [4731]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **EIN:** 000000000

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-288664

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** UNIT NO. 805, 8TH FLOOR, CAPITAL CENTRE
- **STREET 2:** 151 GLOUCESTER ROAD
- **CITY:** WANCHAI
- **NON US STATE TERRITORY:** HONG KONG
- **PROVINCE COUNTRY:** K3
- **BUSINESS PHONE:** 852 6741 7569

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** UNIT NO. 805, 8TH FLOOR, CAPITAL CENTRE
- **STREET 2:** 151 GLOUCESTER ROAD
- **CITY:** WANCHAI
- **NON US STATE TERRITORY:** HONG KONG
- **PROVINCE COUNTRY:** K3
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001987189-25-000004

## Text-Extract

```

                                                            September 5, 2025

Hue Kwok Chiu
Chief Executive Officer
Smart Logistics Global Limited
Unit 702, Level 7, Core B, Cyberport 3
100 Cyberport Road
Pokfulam, Hong Kong 999077

       Re: Smart Logistics Global Limited
           Amendment No. 1 to Registration Statement on Form F-1
           Filed August 20, 2025
           File No. 333-288664
Dear Hue Kwok Chiu:

     We have reviewed your amended registration statement and have the
following
comment.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Amendment No. 1 to Registration Statement on Form F-1
General

1.     We note your cover page disclosure that on October 17, 2024 and November
11, 2024
       (i) Fuzhou Jiabin declared a dividend of RMB31,593,400 (US$4.44 million)
and
       RMB21,053,000 (US$2.91 million), respectively, to Jiangxi Jiabin, (ii)
Jiangxi Jiabin
       then declared a dividend of RMB28,434,060 (US$3.99 million) and
RMB18,947,700
       (US$2.62 million), respectively, to Jiabin HK. and (iii) Jiabin HK then
declared a
       dividend distribution of RMB27,012,357 (HKD29,483,035 or US$3.79
million) and
       RMB18,000,315 (HKD19,445,085 or US$2.49 million), respectively, to Mr.
Hue
       Kwok Chiu through Amelia, SLG Cayman and ASL Venture Limited appears
       inconsistent with your cover page tabular disclosure summarizing cash
transfers for
       the year ended December 31, 2024. We further note that such disclosures
appear
 September 5, 2025
Page 2

       inconsistent with your disclosures on pages 50 and F-34 that although
Jiangxi Jiabin
       declared dividends to Jiabin HK, it never paid such dividends and yet
Jiabin HK
       declared and paid dividend distributions of RMB27,012,357 (HKD29,483,035
or
       US$3.79 million) and RMB18,000,315 (HKD19,445,085 or US$2.49 million) to
Mr.
       Hue Kwok Chiu through Amelia, SLG Cayman and ASL Venture Limited. Please
       revise your disclosure to resolve these apparent inconsistencies or
explain to us why
       no revision is necessary.
        Please contact Brian McAllister at 202-551-3341 or Craig Arakawa at
202-551-3650
if you have questions regarding comments on the financial statements and
related
matters. Please contact Claudia Rios at 202-551-8770 or Karina Dorin at
202-551-3763 with
any other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Energy &
Transportation
cc:   Jane K. P. Tam, Esq

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._