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Correspondence 0001213900-24-072812 from Nisun International Enterprise Development Group Co., Ltd (NISN) (CIK 0001603993) (AIOS)

Nisun International Enterprise Development Group Co., Ltd (NISN) (CIK 0001603993)
Date: Aug. 27, 2024 · CIK: 0001603993 · Accession: 0001213900-24-072812

AI Filing Summary & Sentiment

File numbers found in text: 001-37829

Date
August 27, 2024
Author
Not clearly detected
Form
CORRESP
Company
Nisun International Enterprise Development Group Co., Ltd (NISN) (CIK 0001603993)

Letter

VIA EDGAR Office of Manufacturing Division of Corporation Finance Attention: Mr. Andrew Blume Re: Nisun International Enterprise Development Group Co., Ltd Form 20-F for the Fiscal Year Ended December 31, 2023 File No. 001-37829

Dear Mr. Blume:

On behalf of Nisun International Enterprise Development Group Co., Ltd (the “Company”), we acknowledge receipt of a comment letter (the “Comment Letter”) from the staff (the “Staff’) of the Division of Corporation Finance of the Securities and Exchange Commission, dated August 13, 2024, regarding the Company’s Annual Report on Form 20-F for the fiscal year ended December 31, 2023.

The Company is currently in the process of preparing a response. As communicated with the Staff, the Company will require additional time to complete its response. The Company respectfully requests an extension of ten business days to submit its response no later than September 11, 2024.

We appreciate the Staff’s accommodation in extending the deadline for the Company. If you have any questions, please do not hesitate to contact me or our U.S. counsel, Anthony W. Basch. You can reach Mr. Basch at (804.771.5725) or awbasch@kaufcan.com.

Nisan International Enterprise Development Group Co., Ltd

By: /s/ Changjuan Liang

Name: Changjuan Liang

Title: Chief Financial Officer

cc: Anthony W. Basch, Kaufman & Canoles, P.C.

Yan (Natalie) Wang, Kaufman & Canoles, P.C.

Show Raw Text
CORRESP
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filename1.htm

NISUN INTERNATIONAL ENTERPRISE DEVELOPMENT GROUP
CO., LTD

21F, 55 Loushanguan Rd, Changning District

Shanghai, China 200336

August 27, 2024

VIA EDGAR

Office of Manufacturing

Division of Corporation Finance

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Mr. Andrew Blume

 Re: Nisun International Enterprise Development Group Co., Ltd

Form 20-F for the Fiscal Year Ended December 31, 2023

File No. 001-37829

Dear Mr. Blume:

On behalf of Nisun International Enterprise Development Group Co.,
Ltd (the “Company”), we acknowledge receipt of a comment letter (the “Comment Letter”) from the staff (the “Staff’)
of the Division of Corporation Finance of the Securities and Exchange Commission, dated August 13, 2024, regarding the Company’s
Annual Report on Form 20-F for the fiscal year ended December 31, 2023.

The Company is currently in the process of preparing a response. As
communicated with the Staff, the Company will require additional time to complete its response. The Company respectfully requests an extension
of ten business days to submit its response no later than September 11, 2024.

We appreciate the Staff’s accommodation in extending the deadline
for the Company. If you have any questions, please do not hesitate to contact me or our U.S. counsel, Anthony W. Basch. You can reach
Mr. Basch at (804.771.5725) or awbasch@kaufcan.com.

    Nisan International Enterprise Development Group Co., Ltd

    By:
    /s/ Changjuan Liang

    Name:
    Changjuan Liang

    Title:
    Chief Financial Officer

 cc: Anthony W. Basch, Kaufman & Canoles, P.C.

Yan (Natalie) Wang, Kaufman & Canoles, P.C.