SEC Comment Letter 0000000000-24-007238 to YUMMIES INC (YUMM) (CIK 0001073748)
YUMMIES INC (YUMM) (CIK 0001073748)
Date: June 26, 2024 · CIK: 0001073748 · Accession: 0000000000-24-007238
AI Filing Summary & Sentiment
File numbers found in text: 000-32361
Letter
United States securities and exchange commission logo June 26, 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 on the above captioned filing on March 29, 2024. On May 29, 2024, we issued a follow-up letter informing you that comment(s) 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 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
June 26, 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 on the above captioned filing on March 29, 2024. On May 29,
2024, we issued a follow-up letter informing you that comment(s) 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 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