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SEC Company Response from Kuber Resources (KUBR) — Dec 29, 2025

Kuber Resources Corp
Date: Dec. 29, 2025 · CIK: 0001081834 · Accession: 0001214659-25-018481

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File numbers found in text: 000-26119

Referenced dates: December 15, 2025

Date
December 29, 2025
Author
/s/ Raymond Fu
Form
CORRESP
Company
Kuber Resources Corp

Letter

VIA EDGAR CORRESP SUBMISSION Securities and Exchange Commission Division of Corporation Finance, Office of Technology 100 F Street N.E. Washington, D.C. 20549 Re: Kuber Resources Corp. Form 10-K for the year ended December 31, 2024, and Form 10-Q for the Quarterly Period Ended September 30, 2025, File No. 000-26119

Dear Ms. Chen,

Kuber Resources Corp., a Nevada corporation (the " Company "), acknowledges receipt of the staff's comment letter dated December 15, 2025 (the " Letter "), pertaining to the Company's above-referenced filings.

Your Letter requests the Company to amend its filings and respond to the comments within ten business days or tell you when the Company expects to provide a response.

The Company is working to respond to the Letter, however, the Company will require additional time to consider and respond to the Staff's comments. Accordingly, on behalf of the Company, we respectfully request an extension to respond to the Letter and amend the filings such that the Company would respond by January 9, 2026.

A copy of this letter and any related documents have also been filed via the EDGAR system. Thank you for your courtesies. Should you have any additional questions, please do not hesitate to contact me.

Sincerely,
/s/ Raymond Fu

Show Raw Text
CORRESP
 1
 filename1.htm

 Kuber Resources Corp.

 1113, Tower 2, Lippo Centre

 89 Queensway, Admiralty, Hong Kong

 VIA EDGAR CORRESP SUBMISSION

 December 29, 2025

 Securities and Exchange Commission

 Division of Corporation Finance,

 Office of Technology

 Attn: Chen Chen or Christine Dietz

 100 F Street N.E.

 Washington, D.C. 20549

 Re:
 Kuber Resources Corp.

 Form 10-K for the year ended December 31, 2024, and
 Form 10-Q for the Quarterly Period Ended September 30, 2025,
 File No. 000-26119

 Dear Ms. Chen,

 Kuber Resources Corp., a Nevada corporation (the
" Company "), acknowledges receipt of the staff's comment letter dated December 15, 2025 (the " Letter "),
pertaining to the Company's above-referenced filings.

 Your Letter requests the Company to amend its
filings and respond to the comments within ten business days or tell you when the Company expects to provide a response.

 The Company is working to respond to the Letter,
however, the Company will require additional time to consider and respond to the Staff's comments. Accordingly, on behalf of the
Company, we respectfully request an extension to respond to the Letter and amend the filings such that the Company would respond by January
9, 2026.

 A copy of this letter
and any related documents have also been filed via the EDGAR system. Thank you for your courtesies. Should you have any additional
questions, please do not hesitate to contact me.

 Sincerely,

 /s/ Raymond Fu

 Chief Executive Officer

 cc:
 Chen Chen, Securities and Exchange Commission

 Christine Dietz, Securities and Exchange Commission

 Jessica M. Lockett, Esq.

 Timothy Lam