SEC Comment Letter 0000000000-24-006157 to YUMMIES INC (YUMM) (CIK 0001073748)
YUMMIES INC (YUMM) (CIK 0001073748)
Date: May 29, 2024 · CIK: 0001073748 · Accession: 0000000000-24-006157
AI Filing Summary & Sentiment
File numbers found in text: 000-32361
Letter
United States securities and exchange commission logo May 29, 2024 Mr. Wei-Hsein Lin President YUMMIES, INC. 6F., No.516, Section 1, Neihu Road, Neihu District., Taipei City 114, Taiwan Re:YUMMIES, INC. Form 10-K for the Fiscal Year Ended September 30, 2023 File No. 000-32361 Dear Mr. Wei-Hsein Lin: We issued comments to you on the above captioned filing on March 29, 2024. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by June 11, 2024. 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 comments 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 Kellie Kim at 202-551-3129 or Shannon Menjivar at 202-551-3856 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
May 29, 2024
Mr. Wei-Hsein Lin
President
YUMMIES, INC.
6F., No.516, Section 1, Neihu Road,
Neihu District.,
Taipei City 114, Taiwan
Re:YUMMIES, INC.
Form 10-K for the Fiscal Year Ended September 30, 2023
File No. 000-32361
Dear Mr. Wei-Hsein Lin:
We issued comments to you on the above captioned filing on March 29, 2024. As of the
date of this letter, these comments remain outstanding and unresolved. We expect you to provide
a complete, substantive response to these comments by June 11, 2024.
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 comments 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 Kellie Kim at 202-551-3129 or Shannon Menjivar at 202-551-3856 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction