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                              August 2, 2022

       Kin Sun Sze-To
       Chief Executive Officer
       Plastec Technologies, Ltd.
       c/o Unit 01, 21/F
       Aitken Vanson Centre
       61 Hoi Yuen Road
       Kwun Tong
       Kowloon, Hong Kong

                                                        Re: Plastec
Technologies, Ltd.
                                                            Form 20-F for the
Fiscal Year ended December 31, 2021
                                                            Filed May 5, 2022
                                                            File No. 000-53826

       Dear Mr. Sze-To:

              We have reviewed your July 15, 2022 response to our comment
letter 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 these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

              After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       June 22, 2022 letter.

       Form 20-F for the Fiscal Year ended December 31, 2021

       Introduction, page 3

   1.                                                   We note that you have
provided a draft amendment to your Form 20-F along with your
                                                        response to prior
comment 1, having revisions corresponding to those made to your
                                                        post effective
amendment to the Form F-1, in response to comments that were issued in a
                                                        separate letter, based
on our Sample Letter to China-Based Companies. You are receiving
                                                        additional comments
based on your responses to those comments in a separate letter
                                                        concurrently with this
letter. Please further revise the Form 20-F to include any additional
                                                        conforming changes
where applicable to the annual report.
 Kin Sun Sze-To
Plastec Technologies, Ltd.
August 2, 2022
Page 2
Financial Statements
Note 13 - Condensed financial information of Plastec Technologies, Ltd., page
F-22

2.       We understand from your response to prior comment three that the
condensed financial
         information corresponds to the parent only. Therefore, it appears that
you are providing
         the Schedule 1 information described in Rule 12-04 of Regulation S-X
pursuant to Item
         17(a) of Form 20-F. The guidance in Rule 5-04 of Regulation S-X
indicates that Schedule
         1 should be provided when the restricted net assets of consolidated
subsidiaries (as
         defined in Rule 1-02(dd) of Regulation S-X) exceed 25 percent of
consolidated net assets
         as of the end of the most recently completed fiscal year.

         However, disclosure on page 24 of your draft amendment states "The
transfer of funds
         between our subsidiaries and us in order to pay dividends is not
currently subject to any
         special restrictions or requirements other than customary corporate
requirements such as
         the amount of the dividend not exceeding a company   s available
retained earnings."

         If restrictions on the net assets of consolidated subsidiaries are
precipitating your
         disclosure of the Schedule 1 information, please reconcile those
circumstances with the
         disclosure referenced above, and expand your discussion of Liquidity
and Capital
         Resources on page 29 to provide the information required by Item
5.B.1(b) of Form 20-F.
         Under these circumstances, also revise your disclosures on pages F-22
and F-23 to label
         the information as that of the parent only, to explain the reasons
that it is being provided,
         and to describe the restrictions upon which your determination was
made.

         Please provide us with a consolidating schedule that illustrates your
compilation of the
         consolidated amounts, having separate columns for the parent and each
subsidiary,
         covering the same periods and statements for which the condensed
information is
         provided. Please note that the audit of the condensed information
should also be apparent
         in the opinion provided on page F-2 or in a separate opinion,
consistent with AS 2701,
         paragraphs 10 through 12, and Rule 5-04(c) of Regulation S-X.
      You may contact Joseph Klinko, Staff Accountant, at (202) 551-3824 or
Karl Hiller,
Branch Chief, at (202) 551-3686 with any questions.



FirstName LastNameKin Sun Sze-To                                Sincerely,
Comapany NamePlastec Technologies, Ltd.
                                                                Division of
Corporation Finance
August 2, 2022 Page 2                                           Office of
Energy & Transportation
FirstName LastName