<SEC-DOCUMENT>0001213900-20-009960.txt : 20210315
<SEC-HEADER>0001213900-20-009960.hdr.sgml : 20210315
<ACCEPTANCE-DATETIME>20200423165543
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-20-009960
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20200423

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MingZhu Logistics Holdings Ltd
		CENTRAL INDEX KEY:			0001782037
		STANDARD INDUSTRIAL CLASSIFICATION:	TRANSPORTATION SERVICES [4700]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		27F YANTIAN MODERN INDUSTRY SERVICE CTR
		STREET 2:		NO. 3018 SHAYAN RD.
		CITY:			SHENZHEN, GUAGDONG
		STATE:			F4
		ZIP:			518083
		BUSINESS PHONE:		8675525202831

	MAIL ADDRESS:	
		STREET 1:		27F YANTIAN MODERN INDUSTRY SERVICE CTR
		STREET 2:		NO. 3018 SHAYAN RD.
		CITY:			SHENZHEN, GUAGDONG
		STATE:			F4
		ZIP:			518083
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>MingZhu Logistics Holdings Limited</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">27F, Yantian Modern Industry Service Center</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">No. 3018 Shayan Road, Yantian District</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Shenzhen, Guangdong, China 518081</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>VIA EDGAR </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">April 23, 2020</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">U.S. Securities &amp; Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Office of Energy &amp; Transportation</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Attn: J. Nolan McWilliams</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 48px; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Re: </FONT></TD>
    <TD>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">MingZhu Logistics Holdings Limited</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Amendment No. 3 to</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Registration Statement on Form F-1</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Filed February 18, 2020</P>
        <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">File No. 333-233992</P></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Dear Mr. McWilliams:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">MingZhu Logistics Holdings
Limited (the &ldquo;<B>Company</B>&rdquo; or &ldquo;<B>we</B>&rdquo;) hereby transmits its response to the comment letter received
from the staff (the &ldquo;<B>Staff</B>&rdquo;) of the U.S. Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;),
dated February 26, 2020, regarding the Company&rsquo;s Amendment No. 3 to Registration Statement on Form F-1 (the &ldquo;<B>Registration
Statement</B>&rdquo;) filed on February 18, 2020.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">For the Staff&rsquo;s convenience,
we have repeated below the Staff&rsquo;s comments in bold, and have followed each comment with the Company&rsquo;s response. Disclosure
changes made in response to the Staff&rsquo;s comments have been made in Amendment No. 4 to the Registration Statement on Form
F-1/A (the &ldquo;<B>Amended Registration Statement</B>&rdquo;), which is being filed with the Commission contemporaneously with
the submission of this letter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Form F-1/A filed February 18, 2020</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Management</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Compensation of Directors and Executive
Officers, page 99</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>1.</B></TD><TD STYLE="text-align: justify"><B>Please update the disclosure in this section, and under &quot;Outstanding Equity Awards at Fiscal
Year-End&quot; for fiscal year 2019, the last full financial year. Refer to Item 6.B of Form 20-F.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">In response to the Staff&rsquo;s
comment, we have revised the disclosure on page 105 of the Registration Statement to disclose the compensation and equity awards
for the year ended December 31, 2019.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><B><U>Consolidated Financial Statements, page
F-1</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in"><B>2.</B></TD><TD STYLE="text-align: justify"><B>Please update your financial statements in accordance with the requirements of Item 8(A)(4)
of Form 20-F, or tell us why you believe an update is unnecessary. Specifically, in the case of an initial public offering, the
audited financial statements shall be as of a date not older than 12 months at the time the document is filed. In such cases, the
audited financial statements may cover a period of less than a full year.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">In response to the Staff&rsquo;s
comment, we have included updated audited financial statements starting from page F-2 of the Registration Statement.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">We thank the Staff for
its review of the foregoing and the Registration Statement. If you have further comments, please feel free to contact our counsel
Jonathan Deblinger, Esq. of Ellenoff Grossman &amp; Schole LLP by email at <U>jdeblinger@egsllp.com</U> or by telephone at (212)
370-1300.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 4in; text-align: justify">&nbsp;</P>

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    <TD STYLE="width: 60%; text-align: justify; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 40%; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Sincerely,</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/ Jinlong Yang</FONT></TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="text-align: justify; font-size: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif">Jinlong Yang</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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    <TD STYLE="width: 3%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">cc: </FONT></TD>
    <TD STYLE="width: 35%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Jonathan Deblinger</FONT></TD>
    <TD STYLE="width: 62%; text-align: justify">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">Ellenoff Grossman &amp; Schole LLP</FONT></TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
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