SEC Comment Letter for LVPAI GROUP Ltd (LVPA) (CIK 0000831378) (LVPA) — Dec 7, 2023
LVPAI GROUP Ltd (LVPA) (CIK 0000831378)
Date: Dec. 7, 2023 · CIK: 0000831378 · Accession: 0000000000-23-013359
AI Filing Summary & Sentiment
Reasoning
Letter
United States securities and exchange commission logo December 7, 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, 2023 Filed May 25, 2023 Response dated May 15, 2023 File No. 033-20966 Dear Chen Yuanhang: We issued comments on the above captioned filing on October 2, 2023. On November 13, 2023, we issued a follow-up letter informing you that comments remained outstanding and unresolved, and absent a substantive response, we would act consistent with our obligations under the federal securities laws. As you have not provided a substantive response, we are terminating our review and will take further steps as we deem appropriate. These steps include releasing publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filing, 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 cc: Michael Gillespie
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United States securities and exchange commission logo
December 7, 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, 2023
Filed May 25, 2023
Response dated May 15, 2023
File No. 033-20966
Dear Chen Yuanhang:
We issued comments on the above captioned filing on October 2, 2023. On November
13, 2023, we issued a follow-up letter informing you that comments remained outstanding and
unresolved, and absent a substantive response, we would act consistent with our obligations
under the federal securities laws.
As you have not provided a substantive response, we are terminating our review and will
take further steps as we deem appropriate. These steps include releasing publicly, through the
agency's EDGAR system, all correspondence, including this letter, relating to the review of your
filing, 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
cc: Michael Gillespie