SEC Comment Letter 0000000000-23-003219 to MAKINGORG, INC. (CIK 0001569083)
MAKINGORG, INC. (CIK 0001569083)
Date: March 30, 2023 · CIK: 0001569083 · Accession: 0000000000-23-003219
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File numbers found in text: 000-55260
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United States securities and exchange commission logo
March 30, 2023
Juanzi Cui
Chief Executive Officer
MakingORG, INC.
385 S. Lemon Avenue #E 301
Walnut, CA 91789
Re:MakingORG, INC.
Form 10-K for the Year Ended December 31, 2021
Form 10-K/A for the Year Ended December 31, 2021
File No. 000-55260
Dear Juanzi Cui:
We have completed our review of your filings. 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.
Sincerely,
Division of Corporation Finance
Office of Manufacturing