Bill Huo Becker & Poliakoff, LLP 45 Broadway, 17th Floor New York, New York 10006 Email: bhuo@beckerlawyers.com Phone: (212) 599-3322 Fax: (212) 557-0295 |
May 18, 2023 | VIA EDGAR |
United States Securities & Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street, NE
Washington, DC 20549
Attention: | Ms. Karina Dorin, |
Ms. Laura Nicholson
Re: | MingZhu Logistics Holdings Limited |
Amendment No. 4 to Registration Statement on Form F-3
Filed April 25, 2023
File No. 333-267839
To the Reviewing Staff Members of the Commission:
On behalf of our client, MingZhu Logistics Holdings Limited, a Cayman Islands company (the “Company”), we submit to the staff (the “Staff”) of the Securities and Exchanges Commission (the “Commission”) this letter.
Concurrently with the submission of this letter, the Company is submitting Amendment No. 5 to its registration statement on Form F-3 (the “Revised Registration Statement”) with exhibits via EDGAR to the Commission.
This is to advise the Staff that the Company has recently filed its Annual Report on Form 20-F for the year ended December 31, 2022. The Revised Registration Statement has been updated to reflect the updated audited financial information for the year ended December 31, 2022.
We hope this response has addressed all of the Staff’s concerns. Should you have additional questions regarding the information contained herein, please contact our outside securities counsel Bill Huo, Esq. or Michael Goldstein, Esq. of Becker & Poliakoff LLP at bhuo@beckerlawyers.com or mgoldstein@beckerlawyers.com.
Very truly yours,
By: | /s/ Bill Huo | |
Name: | Bill Huo | |
cc: Michael Goldstein |