0001548123-19-000106.txt : 20190709 0001548123-19-000106.hdr.sgml : 20190709 20190521160227 ACCESSION NUMBER: 0001548123-19-000106 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190521 FILER: COMPANY DATA: COMPANY CONFORMED NAME: China Foods Holdings Ltd. CENTRAL INDEX KEY: 0001310630 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 910974149 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: SUITE 3102, EVERBRIGHT CENTER STREET 2: 108 GLOUCESTER ROAD CITY: WANCHAI STATE: K3 ZIP: 0000 BUSINESS PHONE: 852-3618-8608 MAIL ADDRESS: STREET 1: SUITE 3102, EVERBRIGHT CENTER STREET 2: 108 GLOUCESTER ROAD CITY: WANCHAI STATE: K3 ZIP: 0000 FORMER COMPANY: FORMER CONFORMED NAME: China Foods Holdings, Ltd. DATE OF NAME CHANGE: 20190513 FORMER COMPANY: FORMER CONFORMED NAME: Trafalgar Resources, Inc. DATE OF NAME CHANGE: 20041203 CORRESP 1 filename1.htm China Foods Holdings Ltd


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