SEC Comment Letter 0000000000-23-004907 to LVPAI GROUP Ltd (LVPA) (CIK 0000831378) (LVPA)
LVPAI GROUP Ltd (LVPA) (CIK 0000831378)
Date: May 10, 2023 · CIK: 0000831378 · Accession: 0000000000-23-004907
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United States securities and exchange commission logo
May 10, 2023
Chen Yuanhang
Chief Executive Officer
LVPAI GROUP Ltd
50 West Liberty Street, Suite 880
Reno, Nevada 89501
Re:LVPAI GROUP Ltd
Form 10-K for the fiscal year ended January 31, 2022
File May 19, 2022
File No. 033-20966
Dear Chen Yuanhang:
We issued a comment to you on the above captioned filing on February 24, 2023. As of
the date of this letter, this comment remains outstanding and unresolved. We expect you to
provide a complete, substantive response to this comment by May 24, 2023.
If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comment and complete our review
of your filing and your disclosure. Among other things, we may decide to release publicly,
through the agency's EDGAR system, all correspondence, including this letter, relating to the
review of your filings, consistent with the staff's decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
Please contact Peter McPhun at 202-551-3581 or Wilson Lee at 202-551-3468 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction