SEC Comment Letter 0000000000-24-001136 to MULIANG VIAGOO TECHNOLOGY, INC. (MULG) (CIK 0001629665)
MULIANG VIAGOO TECHNOLOGY, INC. (MULG) (CIK 0001629665)
Date: Jan. 30, 2024 · CIK: 0001629665 · Accession: 0000000000-24-001136
AI Filing Summary & Sentiment
File numbers found in text: 001-40636
Letter
United States securities and exchange commission logo January 30, 2024 Lirong Wang Chief Executive Officer Muliang Viagoo Technology, Inc. 2498 Wanfeng Highway, Lane 181 Fengjing Town, Jinshan District Shanghai, China Re:Muliang Viagoo Technology, Inc. Amendment No. 1 to Form 10-K for the fiscal year ended December 31, 2022 Filed July 6, 2023 File No. 001-40636 Dear Lirong Wang: We issued comments to you on the above captioned filing on December 13, 2023. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by February 12, 2024. If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed. Please contact Al Pavot at 202-551-3738 or Terence O'Brien at 202-551-3355 with any questions on the accounting comment. Please contact Conlon Danberg at 202-551-4466 or Katherine Bagley at 202-551-2545 with any other questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Jason Ye, Esq.
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United States securities and exchange commission logo
January 30, 2024
Lirong Wang
Chief Executive Officer
Muliang Viagoo Technology, Inc.
2498 Wanfeng Highway, Lane 181
Fengjing Town, Jinshan District
Shanghai, China
Re:Muliang Viagoo Technology, Inc.
Amendment No. 1 to Form 10-K for the fiscal year ended December 31, 2022
Filed July 6, 2023
File No. 001-40636
Dear Lirong Wang:
We issued comments to you on the above captioned filing on December 13, 2023. As of
the date of this letter, these comments remain outstanding and unresolved. We expect you to
provide a complete, substantive response to these comments by February 12, 2024. If you do not
respond, we will, consistent with our obligations under the federal securities laws, decide how
we will seek to resolve material outstanding comments and complete our review of your filing
and your disclosure. Among other things, we may decide to release publicly, through the
agency's EDGAR system, all correspondence, including this letter, relating to the review of your
filings, consistent with the staff's decision to publicly release comment and response letters
relating to disclosure filings it has reviewed. Please contact Al Pavot at 202-551-3738 or Terence
O'Brien at 202-551-3355 with any questions on the accounting comment. Please contact Conlon
Danberg at 202-551-4466 or Katherine Bagley at 202-551-2545 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Jason Ye, Esq.