SEC Comment Letter 0000000000-24-010886 to Green Giant Inc. (CIK 0001158420)
Green Giant Inc. (CIK 0001158420)
Date: Sept. 25, 2024 · CIK: 0001158420 · Accession: 0000000000-24-010886
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File numbers found in text: 001-34864
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September 25, 2024
Rongrong Dai
Chief Financial Officer
Green Giant Inc.
6 Xinghan Road, 19th Floor
Hanzhong City
Shaanxi Province, PRC 723000
Re:Green Giant Inc.
Form 10-K for Fiscal Year Ended September 30, 2023
Filed December 28, 2023
File No. 001-34864
Dear Rongrong Dai:
We issued comments on the above captioned filing on April 26, 2024. On May 24, 2024,
we issued a follow-up letter informing you that comments 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 William Demarest at 202-551-3432 or Isaac Esquivel at 202-551-3395 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction