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                               March 2, 2023

       Yongxu Liu
       Chief Executive Officer, President, Director, and Chairman
       Shengfeng Development Limited
       Shengfeng Building, No. 478 Fuxin East Road
       Jin'an District, Fuzhou City
       Fujian Province, People's Republic of China, 350001

                                                        Re: Shengfeng
Development Limited
                                                            Amendment No. 4 to
Registration Statement on Form F-1
                                                            Filed February 17,
2023
                                                            File No. 333-267367

       Dear Yongxu Liu:

             We have reviewed your amended registration statement 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 this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 4 to Registration Statement on Form F-1

       Change in Registrant's Certifying Accountant, page 182

   1.                                                   We note there is no
Exhibit 16.1 included in the Exhibit index beginning on page II-
                                                        6. Please revise to
file Friedman's letter stating whether or not it agrees with the disclosure
                                                        under this heading.
               You may contact Jennifer O'Brien, Staff Accountant, at
202-551-3721 or Kimberly
       Calder, Assistant Chief Accountant, at 202-551-3701 if you have
questions regarding comments
       on the financial statements and related matters. Please contact Irene
Barberena-Meissner, Staff
       Attorney, at 202-551-6548 or Loan Lauren Nguyen, at 202-551-3642 with
any other questions.
 Yongxu Liu
Shengfeng Development Limited
March 2, 2023
Page 2

                                             Sincerely,
FirstName LastNameYongxu Liu
                                             Division of Corporation Finance
Comapany NameShengfeng Development Limited
                                             Office of Energy & Transportation
March 2, 2023 Page 2
cc:       Jingwen (Katherine) Luo, Esq,
FirstName LastName