SEC Comment Letter 0000000000-23-010979 to Cosmos Group Holdings Inc. (CIK 0001706509)
Cosmos Group Holdings Inc. (CIK 0001706509)
Date: Oct. 5, 2023 · CIK: 0001706509 · Accession: 0000000000-23-010979
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File numbers found in text: 000-55793
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United States securities and exchange commission logo
October 5, 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
Filed April 15, 2022
File No. 000-55793
Dear Man Chung Chan:
We issued comments on the above captioned filing on September 22, 2022 and August
24, 2023. On September 12, 2023, we issued a follow-up letter informing you that
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 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
cc: Jenny Chen-Drake