# EDGAR Filing Document

**Accession Number:** 0001948099
**File Stem:** 0000000000-23-001892
**Filing Date:** 2023-2
**Character Count:** 7446
**Document Hash:** b1dd4a21b5e8385f68610000226223ef
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001892.hdr.sgml**: 20240426

**ACCESSION NUMBER**: 0000000000-23-001892

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230224

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Mingteng International Corp Inc.
- **CENTRAL INDEX KEY:** 0001948099
- **STANDARD INDUSTRIAL CLASSIFICATION:** METAL DOORS, SASH, FRAMES, MOLDING & TRIM [3442]
- **ORGANIZATION NAME:** 04 Manufacturing
- **IRS NUMBER:** 000000000
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-06453

**BUSINESS ADDRESS:**
- **STREET 1:** LVHUA VILLAGE, LUOSHE TOWN
- **STREET 2:** HUISHAN DISTRICT
- **CITY:** WUXI
- **STATE:** F4
- **ZIP:** 214189
- **BUSINESS PHONE:** 86 0510 83318500

**MAIL ADDRESS:**
- **STREET 1:** LVHUA VILLAGE, LUOSHE TOWN
- **STREET 2:** HUISHAN DISTRICT
- **CITY:** WUXI
- **STATE:** F4
- **ZIP:** 214189
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-22-071098

## Text-Extract

```

United States securities and exchange commission logo

                              February 24, 2023

       Yingkai Xu
       Chief Executive Officer
       Mingteng International Corp Inc.
       Lvhua Village, Luoshe Town
       Huishan District, Wuxi
       Jiangsu Province, China 214189

                                                        Re: Mingteng
International Corp Inc.
                                                            Amendment 1 to
                                                            Draft Registration
Statement on Form F-1
                                                            Submitted February
10, 2023
                                                            CIK No. 0001948099

       Dear Yingkai Xu:

             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.

       Amendment 1 to Draft Registration Statement on Form F-1 Filed February
10, 2023

       Cover Page

   1.                                                   Please disclose the
representative warrants on the cover page. Additionally, disclose on
                                                        the cover page the
number of ordinary shares underlying the representative warrants that
                                                        are being registered in
this offering.
       Business, page 88

   2.                                                   We note your revisions
to the graphics on pages 88 and 89. We are still unable to read
                                                        the notations on those
graphics. Please revise to update with clearly legible notations.
 Yingkai Xu
Mingteng International Corp Inc.
February 24, 2023
Page 2
Compensation, page 118

3.       Please update your compensation disclosure to reflect the fiscal year
ended December 31,
         2022.
Related Party Transactions, page 118

4.       We note your response to comment 12 and reissue in part. You have
provided related
         party transaction disclosure for the years ended December 31, 2019,
2020 and 2021 and
         the six months ended June 30, 2022. Item 7.B. of Form 20-F requires
that you
         include information since the beginning of the company   s preceding
three financial years
         up to the date of the document. Please revise.
       You may contact Kevin Stertzel at 202-551-3723 or Kevin Woody at
202-551-3629 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Eranga Dias at 202-551-8107 or Evan Ewing at 202-551-5920 with any
other questions.

FirstName LastNameYingkai Xu                                 Sincerely,
Comapany NameMingteng International Corp Inc.
                                                             Division of
Corporation Finance
February 24, 2023 Page 2                                     Office of
Manufacturing
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

February 24, 2023

Yingkai Xu  
Chief Executive Officer  
Mingteng International Corp Inc.  
Lvhua Village, Luoshe Town  
Huishan District, Wuxi  
Jiangsu Province, China 214189

**Re: Mingteng International Corp Inc.  
Amendment 1 to  
Draft Registration Statement on Form F-1  
Submitted February 10, 2023  
CIK No. 0001948099**

Dear Yingkai Xu:

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.

Amendment 1 to Draft Registration Statement on Form F-1 Filed February 10, 2023

# Cover Page

1. Please disclose the representative warrants on the cover page. Additionally, disclose on the cover page the number of ordinary shares underlying the representative warrants that are being registered in this offering.

# Business, page 88

2. We note your revisions to the graphics on pages 88 and 89. We are still unable to read the notations on those graphics. Please revise to update with clearly legible notations.

Yingkai Xu
Mingteng International Corp Inc.
February 24, 2023
Page 2

Compensation, page 118

3. Please update your compensation disclosure to reflect the fiscal year ended December 31, 2022.

Related Party Transactions, page 118

4. We note your response to comment 12 and reissue in part. You have provided related party transaction disclosure for the years ended December 31, 2019, 2020 and 2021 and the six months ended June 30, 2022. Item 7.B. of Form 20-F requires that you include information since the beginning of the company's preceding three financial years up to the date of the document. Please revise.

You may contact Kevin Stertzel at 202-551-3723 or Kevin Woody at 202-551-3629 if you have questions regarding comments on the financial statements and related matters. Please contact Eranga Dias at 202-551-8107 or Evan Ewing at 202-551-5920 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing