SEC Comment Letter for QDM International Inc. (QDMI) (CIK 0001094032) (QDMI) — Sep 9, 2022
QDM International Inc. (QDMI) (CIK 0001094032)
Date: Sept. 9, 2022 · CIK: 0001094032 · Accession: 0000000000-22-009850
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File numbers found in text: 333-267263
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United States securities and exchange commission logo
September 9, 2022
Huihe Zheng
President and Chief Executive Offi
QDM International Inc.
Room 715, 7F, The Place Tower C, No. 150 Zunyi Road
Changning District, Shanghai, China 200051
Re:QDM International Inc.
Registration Statement on Form S-1
Filed September 2, 2022
File No. 333-267263
Dear Mr. Zheng:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Jessica Livingston at 202-551-3448 with any questions.
Sincerely,
Division of Corporation Finance
Office of Finance
cc: Wei Wang