China Foods Holdings Ltd.
Everbright Center, Suite 3102
108 Gloucester Road
Wanchai, Hong Kong
May 21, 2019
BY FILING ON EDGAR
Gary Newberry
Division of Corporate Finance
United States Securities and Exchange Commission
Washington, D.C. 20549
Re: Trafalgar Resources, Inc. (n/k/a China Foods Holdings Ltd.)
Form 10-K for the Fiscal Year Ended September 30, 2018
Filed January 9, 2019
Form 10-Q for the Fiscal Quarter Ended December 31, 2018
Filed February 13, 2019
File No. 001-32522
Dear Mr. Newberry,
China Foods Holdings Ltd. (the “Company”) received your letter dated April 23, 2019 and your email communication of May 10, 2019. The Company agrees with the comments in the April 23 letter and will be amending the Company’s Form 10-K for the Fiscal Year Ended September 30, 2018 (filed January 9, 2019) and the Company’s Form 10-Q for the Fiscal Quarter Ended December 31, 2018 (filed February 13, 2019). The Company is working with its previous auditor to provide an auditor’s report to cover the audited financial statement as of and for the year ended September 30, 2017.
The Company is prepared to amend these documents as requested and expects to provide these via EDGAR within 7 calendar days.
The Company understands that is it responsible for the accuracy and adequacy of its disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Regards,
/s/ Kong Xiao Jun
Kong Xiao Jun
Chief Executive Officer
