SEC Comment Letter 0000000000-23-007138 to UNIVERSAL GLOBAL HUB INC. (CIK 0001552743)
UNIVERSAL GLOBAL HUB INC. (CIK 0001552743)
Date: July 5, 2023 · CIK: 0001552743 · Accession: 0000000000-23-007138
AI Filing Summary & Sentiment
File numbers found in text: 000-54758
Letter
United States securities and exchange commission logo July 5, 2023 Ann Peng Interim Chief Executive Officer Universal Global Hub Inc. 6141 186th Street, Suite 688 Fresh Meadows, NY 11365 Re:Universal Global Hub Inc. Form 10-K for the fiscal year ended December 31, 2022 Filed April 14, 2023 File No. 000-54758 Dear Ann Peng: We have limited our review of your filing to the financial statements and related disclosures 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 the fiscal year ended December 31, 2022 Exhibits 1.We note the certifications provided in Exhibits 32.1 and 32.2 refer to the incorrect period. Please file an amendment to your Form 10-K for the year ended December 31, 2022 with corrected Exhibit 32 certifications that includes the entire filing that refer to the proper period. 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.
FirstName LastNameAnn Peng Comapany NameUniversal Global Hub Inc. July 5, 2023 Page 2 FirstName LastName Ann Peng Universal Global Hub Inc. July 5, 2023 Page 2 You may contact Jeffrey Lewis, Staff Accountant, at (202) 551-6216 or Shannon Menjivar, Accounting Branch Chief, at (202) 551-3856 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
July 5, 2023
Ann Peng
Interim Chief Executive Officer
Universal Global Hub Inc.
6141 186th Street, Suite 688
Fresh Meadows, NY 11365
Re:Universal Global Hub Inc.
Form 10-K for the fiscal year ended December 31, 2022
Filed April 14, 2023
File No. 000-54758
Dear Ann Peng:
We have limited our review of your filing to the financial statements and related
disclosures 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 the fiscal year ended December 31, 2022
Exhibits
1.We note the certifications provided in Exhibits 32.1 and 32.2 refer to the incorrect period.
Please file an amendment to your Form 10-K for the year ended December 31, 2022 with
corrected Exhibit 32 certifications that includes the entire filing that refer to the proper
period.
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.
FirstName LastNameAnn Peng
Comapany NameUniversal Global Hub Inc.
July 5, 2023 Page 2
FirstName LastName
Ann Peng
Universal Global Hub Inc.
July 5, 2023
Page 2
You may contact Jeffrey Lewis, Staff Accountant, at (202) 551-6216 or Shannon
Menjivar, Accounting Branch Chief, at (202) 551-3856 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction