# EDGAR Filing Document

**Accession Number:** 0001026662
**File Stem:** 0000000000-23-000958
**Filing Date:** 2023-1
**Character Count:** 5878
**Document Hash:** 4e705587e7f9f6d10ac9e6e4d0efe727
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000958.hdr.sgml**: 20230317

**ACCESSION NUMBER**: 0000000000-23-000958

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230130

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** EURO TECH HOLDINGS CO LTD
- **CENTRAL INDEX KEY:** 0001026662
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-PROFESSIONAL & COMMERCIAL EQUIPMENT & SUPPLIES [5040]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** D8
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** C/O EURO TECH (FAR EAST) LTD 18 F GEE
- **STREET 2:** CHANG HONG CENTRE 65 WONG CHUK HANG ROAD
- **CITY:** HONG KONG
- **STATE:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** 0118522814

**MAIL ADDRESS:**
- **STREET 1:** BRITISH VIRGIN ISLANDS LTD
- **STREET 2:** TRUSTNET CHAMBERS PO BOX 3444
- **CITY:** ROAD TOWN TORROLA BR
- **STATE:** D8
- **ZIP:** 00000

## Text-Extract

```

United States securities and exchange commission logo

                           January 30, 2023

       David YL Leung
       Chief Executive Officer
       Euro Tech Holdings Company Limited
       Unit D, 18/F
       Gee Chang Hong Centre
       65 Wong Chuk Hang Road
       Hong Kong

                                                        Re: Euro Tech Holdings
Company Ltd.
                                                            Form 20-F for
Fiscal Year Ended December 31, 2021
                                                            Filed May 16, 2022
                                                            Amendment No. 1 to
Form 20-F for Fiscal Year Ended December 31, 2021
                                                            Filed September 23,
2022
                                                            Response filed
December 23, 2022
                                                            File No. 000-22113

       Dear David YL Leung:

               We have reviewed your December 23, 2022 response to our comment
letter and have the
       following comment. In our comment, we may ask you to provide us with
information so we may
       better understand your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

            After reviewing your response to this comment, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       November 17, 2022 letter.

       Amendment No. 1 to Form 20-F for Fiscal Year Ended December 31, 2021

       General

   1.                                                   We have reviewed your
responses to comments 5 and 6. Please file an amendment to
                                                        your Form 20-F, which
incorporates the revisions you agreed to make in response to these
                                                        comments.
 David YL Leung
Euro Tech Holdings Company Limited
January 30, 2023
Page 2

       You may contact Linda Cvrkel at (202) 551-3813 or Rufus Decker at (202)
551-3769 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Taylor Beech at (202) 551-4515 or Lilyana Peyser at (202) 551-3222 with
any other
questions.

FirstName LastNameDavid YL Leung                          Sincerely,
Comapany NameEuro Tech Holdings Company Limited
                                                          Division of
Corporation Finance
January 30, 2023 Page 2                                   Office of Trade &
Services
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

January 30, 2023

David YL Leung  
Chief Executive Officer  
Euro Tech Holdings Company Limited  
Unit D, 18/F  
Gee Chang Hong Centre  
65 Wong Chuk Hang Road  
Hong Kong

**Re: Euro Tech Holdings Company Ltd.**

**Form 20-F for Fiscal Year Ended December 31, 2021**

**Filed May 16, 2022**

**Amendment No. 1 to Form 20-F for Fiscal Year Ended December 31, 2021**

**Filed September 23, 2022**

**Response filed December 23, 2022**

**File No. 000-22113**

Dear David YL Leung:

We have reviewed your December 23, 2022 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our November 17, 2022 letter.

Amendment No. 1 to Form 20-F for Fiscal Year Ended December 31, 2021

# General

1. We have reviewed your responses to comments 5 and 6. Please file an amendment to your Form 20-F, which incorporates the revisions you agreed to make in response to these comments.

David YL Leung
Euro Tech Holdings Company Limited
January 30, 2023
Page 2

You may contact Linda Cvrkel at (202) 551-3813 or Rufus Decker at (202) 551-3769 if you have questions regarding comments on the financial statements and related matters. Please contact Taylor Beech at (202) 551-4515 or Lilyana Peyser at (202) 551-3222 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Trade & Services