SEC Comment Letter 0000000000-23-005284 to Phoenix Rising Companies (CIK 0001572384)
Phoenix Rising Companies (CIK 0001572384)
Date: May 17, 2023 · CIK: 0001572384 · Accession: 0000000000-23-005284
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File numbers found in text: 000-55319
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United States securities and exchange commission logo
May 17, 2023
Ding-Shin Chang
President and Chief Executive Officer
Phoenix Rising Companies
641 10th Street
Cedartown, Georgia 30125
Re:Phoenix Rising Companies
Form 10-K for Fiscal Year Ended December 31, 2021
Filed March 31, 2022
File No. 000-55319
Dear Ding-Shin Chang:
We issued comments on the above captioned filing on April 5, 2023. On April 26, 2023,
we issued a follow-up letter informing you that those comments remained outstanding and
unresolved, and absent a substantive response, we would act consistent with our obligations
under the federal securities laws.
As you have not provided a substantive response, we are terminating our review and will
take further steps as we deem appropriate. These steps include releasing publicly, through the
agency's EDGAR system, all correspondence, including this letter, relating to the review of your
filing, consistent with the staff's decision to publicly release comment and response letters
relating to disclosure filings it has reviewed.
Please contact Scott Anderegg at 202-551-3342 or Cara Wirth at 202-551-7127 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Thomas E. Puzzo