SEC Comment Letter 0000000000-23-007368 to ENTREPRENEUR UNIVERSE BRIGHT GROUP (EUBG) (CIK 0001171326) (EUBG)
ENTREPRENEUR UNIVERSE BRIGHT GROUP (EUBG) (CIK 0001171326)
Date: July 11, 2023 · CIK: 0001171326 · Accession: 0000000000-23-007368
AI Filing Summary & Sentiment
File numbers found in text: 000-56305
Letter
United States securities and exchange commission logo July 11, 2023 Guolin Tao Chief Executive Officer Entrepreneur Universe Bright Group Suite 907, Saigao City Plaza Building 2 No. 170, Weiyang Road Xi’an, China Re:Entrepreneur Universe Bright Group Form 10-K for Fiscal Year Ended December 31, 2022 Filed March 29, 2023 File No. 000-56305 Dear Guolin Tao: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for Fiscal Year Ended December 31, 2022 Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspection, page 68 1.We note that during your fiscal year 2022 you were identified by the Commission pursuant to Section 104(i)(2)(A) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7214(i)(2)(A)) as having retained, for the preparation of the audit report on your financial statements included in the Form 10-K, a registered public accounting firm that has a branch or office that is located in a foreign jurisdiction and that the Public Company Accounting Oversight Board had determined it is unable to inspect or investigate completely because of a position taken by an authority in the foreign jurisdiction. Please provide the documentation required by Item 9C(a) of Form 10-K in the EDGAR submission form “SPDSCL-HFCAA-GOV” or tell us why you are not required to do so. Refer to the Staff Statement on the Holding Foreign Companies Accountable Act and the Consolidated Appropriations Act, 2023, available on our website at https://www.sec.gov/corpfin/announcement/statement-hfcaa-040623.
FirstName LastNameGuolin Tao Comapany NameEntrepreneur Universe Bright Group July 11, 2023 Page 2 FirstName LastName Guolin Tao Entrepreneur Universe Bright Group July 11, 2023 Page 2 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. You may contact Jennifer Gowetski at 202-551-3401 or Daniel Morris at 202-551-3314 if you have any questions about the comment related to your status as a Commission-Identified Issuer during your most recently completed fiscal year. Please contact Abe Friedman at 202- 551-8298 or Patrick Kuhn at 202-551-3308 with any other questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
July 11, 2023
Guolin Tao
Chief Executive Officer
Entrepreneur Universe Bright Group
Suite 907, Saigao City Plaza Building 2
No. 170, Weiyang Road
Xi’an, China
Re:Entrepreneur Universe Bright Group
Form 10-K for Fiscal Year Ended December 31, 2022
Filed March 29, 2023
File No. 000-56305
Dear Guolin Tao:
We have reviewed your filing and have the following comment. In our comment, we
may ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for Fiscal Year Ended December 31, 2022
Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspection, page 68
1.We note that during your fiscal year 2022 you were identified by the Commission
pursuant to Section 104(i)(2)(A) of the Sarbanes-Oxley Act of 2002 (15 U.S.C.
7214(i)(2)(A)) as having retained, for the preparation of the audit report on your financial
statements included in the Form 10-K, a registered public accounting firm that has a
branch or office that is located in a foreign jurisdiction and that the Public Company
Accounting Oversight Board had determined it is unable to inspect or investigate
completely because of a position taken by an authority in the foreign jurisdiction. Please
provide the documentation required by Item 9C(a) of Form 10-K in the EDGAR
submission form “SPDSCL-HFCAA-GOV” or tell us why you are not required to do so.
Refer to the Staff Statement on the Holding Foreign Companies Accountable Act and the
Consolidated Appropriations Act, 2023, available on our website at
https://www.sec.gov/corpfin/announcement/statement-hfcaa-040623.
FirstName LastNameGuolin Tao
Comapany NameEntrepreneur Universe Bright Group
July 11, 2023 Page 2
FirstName LastName
Guolin Tao
Entrepreneur Universe Bright Group
July 11, 2023
Page 2
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.
You may contact Jennifer Gowetski at 202-551-3401 or Daniel Morris at 202-551-3314 if
you have any questions about the comment related to your status as a Commission-Identified
Issuer during your most recently completed fiscal year. Please contact Abe Friedman at 202-
551-8298 or Patrick Kuhn at 202-551-3308 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services