# EDGAR Filing Document

**Accession Number:** 0001310630
**File Stem:** 0000000000-23-000258
**Filing Date:** 2023-1
**Character Count:** 8932
**Document Hash:** 6339c1cbad309fd6b8d84b678b3e179c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000258.hdr.sgml**: 20230322

**ACCESSION NUMBER**: 0000000000-23-000258

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230111

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** China Foods Holdings Ltd.
- **CENTRAL INDEX KEY:** 0001310630
- **STANDARD INDUSTRIAL CLASSIFICATION:** MEDICINAL CHEMICALS & BOTANICAL PRODUCTS [2833]
- **IRS NUMBER:** 910974149
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** SUITE 3102, EVERBRIGHT CENTER
- **STREET 2:** 108 GLOUCESTER ROAD
- **CITY:** WANCHAI
- **STATE:** K3
- **ZIP:** 0000
- **BUSINESS PHONE:** 852-3618-8608

**MAIL ADDRESS:**
- **STREET 1:** SUITE 3102, EVERBRIGHT CENTER
- **STREET 2:** 108 GLOUCESTER ROAD
- **CITY:** WANCHAI
- **STATE:** K3
- **ZIP:** 0000

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** China Foods Holdings, Ltd.
- **DATE OF NAME CHANGE:** 20190513

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Trafalgar Resources, Inc.
- **DATE OF NAME CHANGE:** 20041203

## Text-Extract

```

United States securities and exchange commission logo

                              January 11, 2023

       Xiao Jun Kong
       Chief Executive Officer, Chief Financial Officer
       China Foods Holdings Ltd.
       Room 2301A China Resources Building
       26 Harbour Road
       Wanchai, Hong Kong

                                                        Re: China Foods
Holdings Ltd.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Form 10-Q for the
Three Months Ended March 31, 2022
                                                            Response dated
December 28, 2022
                                                            File No. 001-32522

       Dear Xiao Jun Kong:

              We have reviewed your December 28, 2022 response to our comment
letter 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 these comments 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
       comments apply to your facts and circumstances, please tell us why in
your response.

            After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       December 13, 2022 letter.

       Correspondence Filed December 28, 2022

       Item 1. Business, page 3

   1.                                                   We note your response
to prior comment 1 and your proposed disclosure regarding your
                                                        wine business and the
number of employees that you have. Please further revise your
                                                        disclosure to include
more details about your business, including, but not limited to, a
                                                        more detailed
description of your products, distribution methods, competitive business
                                                        conditions, and the
sources and availability of raw materials and the names of principal
                                                        suppliers. Please
ensure that your disclosure addresses all of the requirements set forth in
                                                        Item 101(h).
 Xiao Jun Kong
China Foods Holdings Ltd.
January 11, 2023
Page 2
Form 10-Q for the Three Months Ended March 31, 2021
Note 2. Summary of Significant Accounting Policies
Disaggregation of Revenue, page 13

2.    Please revise your proposed disclosure to include the sales and related
costs of sales of
      healthcare products in the Healthcare segment in the second table.
Exhibits

3.    We note your response to prior comment 7 and reissue in part. Please also
include a
      description of your securities as an exhibit to your amended 10-K as
required by Item
      601(b)(4)(vi).
General

4.    We note your response to prior comment 9, and your revised proposed
disclosure
      regarding the consequences of the HFCAA and the passage of the
Accelerating Holding
      Foreign Companies Accountable Act by the U.S. Senate. Please revise your
proposed
      disclosure further to note that the HFCAA's timeline for a potential
trading prohibition has
      now been shortened from three years to two years, as part of the
Consolidated
      Appropriations Act, 2023, which was signed into law on December 29, 2022.
        You may contact Julie Sherman at (202) 551-3640 or Brian Cascio,
Accounting Branch
Chief, at (202) 551-3676 if you have questions regarding comments on the
financial statements
and related matters. Please contact Joshua Gorsky at (202) 551-7836 or Laura
Crotty at (202)
551-7614 with any other questions.

                                                            Sincerely,
FirstName LastNameXiao Jun Kong
                                                            Division of
Corporation Finance
Comapany NameChina Foods Holdings Ltd.
                                                            Office of Life
Sciences
January 11, 2023 Page 2
cc:       Conn Flanigan
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 11, 2023

Xiao Jun Kong  
Chief Executive Officer, Chief Financial Officer  
China Foods Holdings Ltd.  
Room 2301A China Resources Building  
26 Harbour Road  
Wanchai, Hong Kong

**Re: China Foods Holdings Ltd.**

**Form 10-K for the Fiscal Year Ended December 31, 2021**

**Form 10-Q for the Three Months Ended March 31, 2022**

**Response dated December 28, 2022**

**File No. 001-32522**

Dear Xiao Jun Kong:

We have reviewed your December 28, 2022 response to our comment letter 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 these comments 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 comments apply to your facts and circumstances, please tell us why in your response.

After reviewing your response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our December 13, 2022 letter.

Correspondence Filed December 28, 2022

Item 1. Business, page 3

1. We note your response to prior comment 1 and your proposed disclosure regarding your wine business and the number of employees that you have. Please further revise your disclosure to include more details about your business, including, but not limited to, a more detailed description of your products, distribution methods, competitive business conditions, and the sources and availability of raw materials and the names of principal suppliers. Please ensure that your disclosure addresses all of the requirements set forth in Item 101(h).

Xiao Jun Kong
China Foods Holdings Ltd.
January 11, 2023
Page 2

Form 10-Q for the Three Months Ended March 31, 2021

Note 2. Summary of Significant Accounting Policies

Disaggregation of Revenue, page 13

2. Please revise your proposed disclosure to include the sales and related costs of sales of healthcare products in the Healthcare segment in the second table.

Exhibits

3. We note your response to prior comment 7 and reissue in part. Please also include a description of your securities as an exhibit to your amended 10-K as required by Item 601(b)(4)(vi).

General

4. We note your response to prior comment 9, and your revised proposed disclosure regarding the consequences of the HFCAA and the passage of the Accelerating Holding Foreign Companies Accountable Act by the U.S. Senate. Please revise your proposed disclosure further to note that the HFCAA's timeline for a potential trading prohibition has now been shortened from three years to two years, as part of the Consolidated Appropriations Act, 2023, which was signed into law on December 29, 2022.

You may contact Julie Sherman at (202) 551-3640 or Brian Cascio, Accounting Branch Chief, at (202) 551-3676 if you have questions regarding comments on the financial statements and related matters. Please contact Joshua Gorsky at (202) 551-7836 or Laura Crotty at (202) 551-7614 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Life Sciences

cc: Conn Flanigan