SEC Comment Letter 0000000000-23-008190 to ENTREPRENEUR UNIVERSE BRIGHT GROUP (EUBG) (CIK 0001171326) (EUBG)
ENTREPRENEUR UNIVERSE BRIGHT GROUP (EUBG) (CIK 0001171326)
Date: Aug. 1, 2023 · CIK: 0001171326 · Accession: 0000000000-23-008190
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File numbers found in text: 000-56305
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United States securities and exchange commission logo
August 1, 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
Response dated July 20, 2023
File No. 000-56305
Dear Guolin Tao:
We have reviewed your July 20, 2023 response to our comment letter 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. Unless we note otherwise, our references to prior comments are to comments in our
July 11, 2023 letter.
Form 10-K for Fiscal Year Ended December 31, 2022
Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections, page 68
1.We note your statement that you reviewed public filings, as well as your material
contracts and board composition in connection with your required submission under
paragraph (a). Please supplementally describe any additional materials that were
reviewed and tell us whether you relied upon any legal opinions or third party
certifications such as affidavits as the basis for your submission.
FirstName LastNameGuolin Tao
Comapany NameEntrepreneur Universe Bright Group
August 1, 2023 Page 2
FirstName LastName
Guolin Tao
Entrepreneur Universe Bright Group
August 1, 2023
Page 2
You may contact Jennifer Gowetski at 202-551-3401 or Christopher Dunham at 202-551-
3783 if you have any questions about comments 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