SEC Comment Letter for QDM International Inc. (QDMI) (CIK 0001094032) (QDMI) — Jun 28, 2022
QDM International Inc. (QDMI) (CIK 0001094032)
Date: June 28, 2022 · CIK: 0001094032 · Accession: 0000000000-22-006901
AI Filing Summary & Sentiment
File numbers found in text: 000-27251
Letter
United States securities and exchange commission logo June 28, 2022 Huihe Zheng Chairman of the Board, CEO, and President QDM International Inc. Room 715, 7F, The Place Tower C, No. 150 Zunyi Road Changning District Shanghai, China 200051 Re:QDM International Inc. Form 10-K for the fiscal year ended March 31, 2021 Filed on July 12, 2021 Forms 10-K/A for the fiscal year ended March 31, 2021 Filed October 21, 2021 Filed December 17, 2021 Filed February 25, 2022 Filed May 23, 2022 File No. 000-27251 Dear Mr. Zheng: We have completed our review of your filings. 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 Finance
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United States securities and exchange commission logo
June 28, 2022
Huihe Zheng
Chairman of the Board, CEO, and President
QDM International Inc.
Room 715, 7F, The Place Tower C, No. 150 Zunyi Road
Changning District
Shanghai, China 200051
Re:QDM International Inc.
Form 10-K for the fiscal year ended March 31, 2021
Filed on July 12, 2021
Forms 10-K/A for the fiscal year ended March 31, 2021
Filed October 21, 2021
Filed December 17, 2021
Filed February 25, 2022
Filed May 23, 2022
File No. 000-27251
Dear Mr. Zheng:
We have completed our review of your filings. 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 Finance