# EDGAR Filing Document

**Accession Number:** 0001716338
**File Stem:** 0001104659-26-055865
**Filing Date:** 2026-5
**Character Count:** 3084
**Document Hash:** b996d4ff4a5ffee9439db9b171c24bca
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-26-055865.hdr.sgml**: 20260608

**ACCESSION NUMBER**: 0001104659-26-055865

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260506

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** J & Friends Holdings Ltd
- **CENTRAL INDEX KEY:** 0001716338
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 7TH FL, TOWER A SINO OCEAN INTL CENTER
- **STREET 2:** 56 EAST 4TH RING ROAD MIDDLE
- **CITY:** BEIJING
- **NON US STATE TERRITORY:** CHAOYANG DISTRICT
- **PROVINCE COUNTRY:** F4
- **BUSINESS PHONE:** 86 1085643600

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** 7TH FL, TOWER A SINO OCEAN INTL CENTER
- **STREET 2:** 56 EAST 4TH RING ROAD MIDDLE
- **CITY:** BEIJING
- **NON US STATE TERRITORY:** CHAOYANG DISTRICT
- **PROVINCE COUNTRY:** F4

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Pintec Technology Holdings Ltd
- **DATE OF NAME CHANGE:** 20170906

**J and Friends Holdings Limited**

**Room 02/a, 7/F, A T Tower, 180 Electric Road**

**North Point, Hong Kong**

May 6, 2026

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

Mr. Uwem Bassey

Ms. Jan Woo

Division of Corporation Finance

Office of Technology

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, D.C., 20549

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| | |
|:---|:---|
| Re: | **J and Friends Holdings Limited (CIK: 0001716338)<br> Registration Statement on Form F-3 (File No. 333-295334)** |

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Dear Ladies and Gentlemen:

Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933 ("Act"), as amended, J and Friends Holdings Limited (the "Company") hereby requests that the effectiveness of the above-referenced Registration Statement on Form F-3 (the "Registration Statement") be accelerated to, and that the Registration Statement become effective at, 4:00 p.m., Eastern Time, on May 8, 2026, or as soon thereafter as practicable. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statements in accordance with Rule 461 of Regulation C. Such request may be made by an executive officer of the Company or by any attorney from the Company's U.S. counsel, Cooley LLP.

[*Signature page follows*]

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| J and Friends Holdings Limited | J and Friends Holdings Limited | J and Friends Holdings Limited |
| By: | /s/ Zexiong Huang | /s/ Zexiong Huang |
|  | Name: | Zexiong Huang |
|  | Title: | Chief Executive Officer |

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