SEC Comment Letter 0000000000-24-000975 to LVPAI GROUP Ltd (LVPA) (CIK 0000831378) (LVPA)
LVPAI GROUP Ltd (LVPA) (CIK 0000831378)
Date: Jan. 24, 2024 · CIK: 0000831378 · Accession: 0000000000-24-000975
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United States securities and exchange commission logo
January 24, 2024
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
Filed May 19, 2022
Form 10-K for the fiscal year ended January 31, 2023
Filed May 25, 2023
File No. 033-20966
Dear Chen Yuanhang:
We have completed our review of your filing. We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Michael Gillespie