Shengfeng Development Limited
Shengfeng Building, No. 478 Fuxin East Road
Jin’an District, Fuzhou City
Fujian Province, People’s Republic of China, 350001
VIA EDGAR
September 19, 2023
Ms. Cheryl Brown
Division of Corporation Finance
Office of Energy & Transportation
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Shengfeng Development Limited | |
| Registration Statement on Form F-1, as amended | ||
| File No. 333-273704 |
Dear Ms. Cheryl Brown:
In accordance with Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, Shengfeng Development Limited hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:30 pm, Eastern Time, on September 21, 2023, or as soon thereafter as practicable.
| Very truly yours, | |||
| Shengfeng Development Limited | |||
| By: | /s/ Yongxu Liu | ||
| Name: | Yongxu Liu | ||
| Title: | Chief Executive Officer, Director, President and Chairman | ||
| cc. | Ying Li, Esq., Hunter Taubman Fischer & Li LLC |
