Submitted as Confidential Correspondence (CORRESP)
to the U.S. Securities and Exchange Commission
via EDGAR Filing System
Value Exchange International, Inc.
Unit 602, Block B, 6 Floor, Shatin Industrial Centre, 5-7 Yuen Shun Circuit,
Shatin, N.T., Hong Kong SAR
Telephone: (852) 2950 4288
October 2, 2023
Division of Corporation Finance
Disclosure Review Program
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jennifer Gowetski, SEC Staff Attorney
Re: Value Exchange International, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
File No. 000-53537
Dear Ms. Gowetski:
Per your telephone conversation with U.S. legal counsel on September 27, 2023, the directors of Value Exchange International, Inc. (“Company”) wish to provide sworn statements as part of the Company’s response (“Response”) to the September 22, 2023 Staff Comment Letter, which sworn statements and the Response should be ready for submission to the Staff on or about October 17, 2023.
Please contact Paul Richter, U.S. legal counsel, at (703) 725-7299 or pwr@pwrichtersec.com if you have any comment to this letter.
Sincerely,
/s/ Channing Au
Channing Au, Chief Financial Officer
cc: Paul W. Richter, U.S. Legal Counsel
