# EDGAR Filing Document

**Accession Number:** 0001716338
**File Stem:** 0000000000-26-004504
**Filing Date:** 2026-5
**Character Count:** 2588
**Document Hash:** 860ea554770ee8043c15cd13ee14c622
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-004504.hdr.sgml**: 20260608

**ACCESSION NUMBER**: 0000000000-26-004504

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260504

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 333-295334

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001104659-26-048978

## Text-Extract

```

                                                           May 4, 2026

Xin Yang
Chief Financial Officer
J & Friends Holdings Ltd
Room 02/a, 7/F, AT Tower, 180 Electric Road
North Point, Hong Kong

       Re: J & Friends Holdings Ltd
           Registration Statement on Form F-3
           Filed April 27, 2026
           File No. 333-295334
Dear Xin Yang:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Uwem Bassey at 202-551-3433 or Jan Woo at 202-551-3453
with any
questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:    Jie Zhang

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._