SEC Comment Letter 0000000000-24-004774 to VANJIA CORP (VNJA) (CIK 0001532383) (VNJA)
VANJIA CORP (VNJA) (CIK 0001532383)
Date: April 30, 2024 · CIK: 0001532383 · Accession: 0000000000-24-004774
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File numbers found in text: 000-55508
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United States securities and exchange commission logo
April 30, 2024
Su Hua Tian
Chief Executive Officer
Vanjia Corp
4771 Sweetwater Blvd, #199
Sugar Land, TX 77479
Re:Vanjia Corp
Form 10-K for the annual period ended December 31, 2023
Filed March 27, 2024
File No. 000-55508
Dear Su Hua Tian:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-K for the annual period ended December 31, 2023
Exhibits
1.Please address the following with respect to the Company's Exhibits:
•We note that the signature provided in Exhibit 31.2 does not match the individual’s
name in the body of the certification. Please amend your certification to correct this
apparent discrepancy.
•We also note that the Exhibit 32.1 certification does not appear to include the
required signature or it is unclear whether the appropriate individual has signed the
form. Please confirm if the Company's Chief Financial Officer was serving as both
the Company's Chief Executive Officer and Chief Financial Officer at the time the
executive signed the certifications. If the executive did not serve in both roles, please
amend your Exhibit 32.1 certification in accordance with Item 601(b)(31) of
Regulation S-K.
FirstName LastNameSu Hua Tian
Comapany NameVanjia Corp
April 30, 2024 Page 2
FirstName LastName
Su Hua Tian
Vanjia Corp
April 30, 2024
Page 2
In closing, 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 Jeffrey Lewis at 202-551-6216 or Shannon Menjivar at 202-551-3856 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction