SEC Comment Letter 0000000000-23-010098 to Cosmos Group Holdings Inc. (CIK 0001706509)
Cosmos Group Holdings Inc. (CIK 0001706509)
Date: Sept. 12, 2023 · CIK: 0001706509 · Accession: 0000000000-23-010098
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File numbers found in text: 000-55793
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United States securities and exchange commission logo
September 12, 2023
Man Chung Chan
Chief Executive Officer
Cosmos Group Holdings Inc.
37/F, Singapore Land Tower
50 Raffles Place
Singapore, 048623
Re:Cosmos Group Holdings Inc.
Form 10-K for the Fiscal Year Ended December 31, 2021
Response dated April 6, 2023
File No. 000-55793
Dear Man Chung Chan:
We issued comments to you on the above captioned filing on August 24, 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 September 26, 2023.
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 Lory Empie at 202-551-3714 or Robert Klein at 202-551-3847 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Crypto Assets