# EDGAR Filing Document

**Accession Number:** 0001863218
**File Stem:** 0000000000-23-001255
**Filing Date:** 2023-2
**Character Count:** 5613
**Document Hash:** c795e7335191461b9e1ef6daf89496c7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001255.hdr.sgml**: 20230427

**ACCESSION NUMBER**: 0000000000-23-001255

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230207

**FILED FOR**: 

**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:** UPLOAD

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-21-028199

## Text-Extract

```

United States securities and exchange commission logo

                             February 7, 2023

       Yongxu Liu
       Chief Executive Officer, President, Director, and Chairman
       Shengfeng Development Limited
       Shengfeng Building, No. 478 Fuxin East Road
       Jin'an District, Fuzhou City
       Fujian Province, People's Republic of China, 350001

                                                        Re: Shengfeng
Development Limited
                                                            Amendment No. 3 to
Registration Statement on Form F-1
                                                            Filed January 26,
2023
                                                            File No. 333-267367

       Dear Yongxu Liu:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply 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 these comments, we may have additional comments.

       Amendment No. 3 to Registration Statement on Form F-1

       Exhibits

   1.                                                   We refer to Exhibit
23.1. Please have your auditor revise the consent to reflect a more
                                                        recent date than
January 25, 2022.
               You may contact Jennifer O'Brien, Staff Accountant, at
202-551-3721 or Kimberly
       Calder, Assistant Chief Accountant, at 202-551-3701 if you have
questions regarding comments
       on the financial statements and related matters. Please contact Irene
Barberena-Meissner, Staff
       Attorney, at 202-551-6548 or Loan Lauren Nguyen, at 202-551-3642 with
any other questions
 Yongxu Liu
Shengfeng Development Limited
February 7, 2023
Page 2
                                             Sincerely,
FirstName LastNameYongxu Liu
                                             Division of Corporation Finance
Comapany NameShengfeng Development Limited
                                             Office of Energy & Transportation
February 7, 2023 Page 2
cc:       Jingwen (Katherine) Luo, Esq,
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 7, 2023

Yongxu Liu  
Chief Executive Officer, President, Director, and Chairman  
Shengfeng Development Limited  
Shengfeng Building, No. 478 Fuxin East Road  
Jin'an District, Fuzhou City  
Fujian Province, People's Republic of China, 350001

# **Re: Shengfeng Development Limited  
Amendment No. 3 to Registration Statement on Form F-1  
Filed January 26, 2023  
File No. 333-267367**

Dear Yongxu Liu:

We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply 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 these comments, we may have additional comments.

# Amendment No. 3 to Registration Statement on Form F-1

# Exhibits

1. We refer to Exhibit 23.1. Please have your auditor revise the consent to reflect a more recent date than January 25, 2022.

You may contact Jennifer O'Brien, Staff Accountant, at 202-551-3721 or Kimberly Calder, Assistant Chief Accountant, at 202-551-3701 if you have questions regarding comments on the financial statements and related matters. Please contact Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 or Loan Lauren Nguyen, at 202-551-3642 with any other questions

Yongxu Liu
Shengfeng Development Limited
February 7, 2023
Page 2

Sincerely,

Division of Corporation Finance
Office of Energy & Transportation

cc: Jingwen (Katherine) Luo, Esq.