# EDGAR Filing Document

**Accession Number:** 0001940941
**File Stem:** 0000000000-23-002899
**Filing Date:** 2023-3
**Character Count:** 8877
**Document Hash:** db3cb0e08cde9634bc06da4437087b34
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002899.hdr.sgml**: 20240426

**ACCESSION NUMBER**: 0000000000-23-002899

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230323

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** mF International Ltd
- **CENTRAL INDEX KEY:** 0001940941
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
- **ORGANIZATION NAME:** 06 Technology
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** D8
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-06537

**BUSINESS ADDRESS:**
- **STREET 1:** UNIT 1801, FORTIS TOWER
- **STREET 2:** 77-79 GLOUCESTER ROAD, WANCHAI
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 000000
- **BUSINESS PHONE:** 852-3426-6200

**MAIL ADDRESS:**
- **STREET 1:** UNIT 1801, FORTIS TOWER
- **STREET 2:** 77-79 GLOUCESTER ROAD, WANCHAI
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 000000
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-22-036840

## Text-Extract

```

United States securities and exchange commission logo

                              March 23, 2023

       Stephen Lam
       Chief Executive Officer
       mF International Limited
       Unit 1801, Fortis Tower, 77-79 Gloucester Road,
       Wan Chai, Hong Kong

                                                        Re: mF International
Limited
                                                            Amendment No. 1 to
Draft Registration Statement on Form F-1
                                                            Submitted March 10,
2023
                                                            CIK No. 0001940941

       Dear Stephen Lam:

             We have reviewed your amended draft 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 providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. 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 the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in
       our January 26, 2023 letter.

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

       Cover Page

   1.                                                   Please disclose the
location of your auditor   s headquarters.
       Business
       Clients, page 60

   2.                                                   We note your response
to prior comment 11. Please expand your disclosure on page 60 to
                                                        address whether you
have any key clients on which you are dependent. If so, please
                                                        disclose the material
terms of any written contracts with such key clients.
 Stephen Lam
mF International Limited
March 23, 2023
Page 2
Executive Compensation, page 76

3.    Please update this section include the executive compensation disclosure
for the year
      ended December 31, 2022. Refer to Item 6.B. of Form 20-F.
Notes to Unaudited Condensed Consolidated Financial Statements
2. Summary of Significant Accounting Policies
Investment at fair value, page F-35

4.    We note your response to our prior comment 14 and your new disclosure
that investments
      at fair value relate to buying the currency of one country while selling
that of another.
      Given that your loss due to the change in fair value of financial assets
was approximately
      23% of net income for the six months ended June 30, 2022, please discuss
fully in MD&A
      under results of operations the facts and circumstances resulting in the
loss. Your
      disclosure should state the currency that was purchased that gave rise to
the unrealized
      loss. Also, given the volatility involved, enhance your disclosure in the
liquidity section
      of MD&A to state the notional values of the currencies you are buying and
selling.
      Disclose the business reason for entering these transactions and discuss
any potential risk
      regarding trading in foreign currencies.
       You may contact Inessa Kessman, Senior Staff Accountant, at (202)
551-3371 or
Robert Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have
questions
regarding comments on the financial statements and related matters. Please
contact Alexandra
Barone, Staff Attorney, at (202) 551-8816 or Jeff Kauten, Staff Attorney, at
(202) 551-3447 with
any other questions.

                                                           Sincerely,
FirstName LastNameStephen Lam
                                                           Division of
Corporation Finance
Comapany NamemF International Limited
                                                           Office of Technology
March 23, 2023 Page 2
cc:       Ying Li
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

March 23, 2023

Stephen Lam  
Chief Executive Officer  
mF International Limited  
Unit 1801, Fortis Tower, 77-79 Gloucester Road,  
Wan Chai, Hong Kong

# **Re: mF International Limited**  
**Amendment No. 1 to Draft Registration Statement on Form F-1**  
**Submitted March 10, 2023**  
**CIK No. 0001940941**

Dear Stephen Lam:

We have reviewed your amended draft 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 providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. 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 the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our January 26, 2023 letter.

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

# Cover Page

1. Please disclose the location of your auditor’s headquarters.

# Business

# Clients, page 60

2. We note your response to prior comment 11. Please expand your disclosure on page 60 to address whether you have any key clients on which you are dependent. If so, please disclose the material terms of any written contracts with such key clients.

Stephen Lam  
mF International Limited  
March 23, 2023  
Page 2

# Executive Compensation, page 76

3. Please update this section include the executive compensation disclosure for the year ended December 31, 2022. Refer to Item 6.B. of Form 20-F.

# Notes to Unaudited Condensed Consolidated Financial Statements

# 2. Summary of Significant Accounting Policies

# Investment at fair value, page F-35

4. We note your response to our prior comment 14 and your new disclosure that investments at fair value relate to buying the currency of one country while selling that of another. Given that your loss due to the change in fair value of financial assets was approximately 23% of net income for the six months ended June 30, 2022, please discuss fully in MD&A under results of operations the facts and circumstances resulting in the loss. Your disclosure should state the currency that was purchased that gave rise to the unrealized loss. Also, given the volatility involved, enhance your disclosure in the liquidity section of MD&A to state the notional values of the currencies you are buying and selling. Disclose the business reason for entering these transactions and discuss any potential risk regarding trading in foreign currencies.

You may contact Inessa Kessman, Senior Staff Accountant, at (202) 551-3371 or Robert Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions regarding comments on the financial statements and related matters. Please contact Alexandra Barone, Staff Attorney, at (202) 551-8816 or Jeff Kauten, Staff Attorney, at (202) 551-3447 with any other questions.

Sincerely,

Division of Corporation Finance Office of Technology

cc: Ying Li