January 23, 2025

Cindy Yao
Chief Financial Officer
HF Foods Group Inc.
6325 South Rainbow Boulevard , Suite 420
Las Vegas , Nevada 89118

       Re: HF Foods Group Inc.
           Form 10-K for Fiscal Year Ended December 31, 2023
           File No. 001-38180
Dear Cindy Yao:

        We have reviewed your December 30, 2024 response to our comment letter
and have
the following comment(s).

       Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.
Unless we note otherwise, any references to prior comments are to comments in
our
December 16, 2024 letter.

Form 10-K for Fiscal Year Ended December 31, 2023
Management's Discussion & Analysis
Results of Operations
EBITDA and Adjusted EBITDA, page 33

1.     We note your response to our prior comment 1. Your response appears to
focus on
       why you do not adjust for legal expenses incurred. However, it is not
clear from your
       response why you did not adjust for the net gain of $10.0 million
resulting from
       the settlement. Accordingly, we reissue our previous comment. Please
tell us your
       consideration of non-GAAP C&DI 100.03, which prohibits adjusting for
non-
       recurring charges without also adjusting for non-recurring gains.
 January 23, 2025
Page 2
Consolidated Statements of Cash Flows, page 43

2.     We note your response to our prior comment 2. Your book overdraft should
not result
       in a financing activity on the cash flow statement because the
transaction relates only
       to a payment to a vendor, which is an operating activity. This is not
similar to a bank
       overdraft which results in a borrowing from the bank, a financing
activity. Your
       transaction does not appear to meet the definition of a financing
activity. Refer to
       ASC 230-10-45-15, 45-17, and the glossary of ASC 230. Please revise
accordingly.

       Please contact Aamira Chaudhry at 202-551-3389 or Lyn Shenk at
202-551-3380 if
you have questions regarding comments on the financial statements and related
matters.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Trade &
Services