SEC Comment Letter 0000000000-22-013098 to MDJM LTD (UOKA, UOKAF) (CIK 0001741534) (UOKA)
MDJM LTD (UOKA, UOKAF) (CIK 0001741534)
Date: Dec. 6, 2022 · CIK: 0001741534 · Accession: 0000000000-22-013098
AI Filing Summary & Sentiment
File numbers found in text: 333-261347
Letter
United States securities and exchange commission logo December 6, 2022 Siping Xu Chief Executive Officer MDJM LTD Xikang Road, Heping District, Tianjin Suite C-1505, Saidun Center People's Republic of China Re:MDJM LTD Amendment No. 5 to Registration Statement on Form F-3 Filed November 8, 2022 File No. 333-261347 Dear Siping Xu: We have reviewed your amended registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our September 29, 2022 letter. Amended Registration Statement on Form F-3 Selected Condensed Consolidating Financial Schedule, page 14 1.Please revise your Selected Condensed Consolidating Financial Schedules to include a Consolidating Statement of Operations and Comprehensive Income (Loss) for the six month period ended June 30, 2021.
FirstName LastNameSiping Xu Comapany NameMDJM LTD December 6, 2022 Page 2 FirstName LastName Siping Xu MDJM LTD December 6, 2022 Page 2 You may contact Ruairi Regan at 202-551-3269 or James Lopez at 202-551- 3536 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Ying Li, Esq.
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United States securities and exchange commission logo
December 6, 2022
Siping Xu
Chief Executive Officer
MDJM LTD
Xikang Road, Heping District, Tianjin
Suite C-1505, Saidun Center
People's Republic of China
Re:MDJM LTD
Amendment No. 5 to Registration Statement on Form F-3
Filed November 8, 2022
File No. 333-261347
Dear Siping Xu:
We have reviewed your amended registration statement and have the following
comment. In our comment, we may ask you to provide us with information so we may better
understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to this comment, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our September 29, 2022 letter.
Amended Registration Statement on Form F-3
Selected Condensed Consolidating Financial Schedule, page 14
1.Please revise your Selected Condensed Consolidating Financial Schedules to include a
Consolidating Statement of Operations and Comprehensive Income (Loss) for the six
month period ended June 30, 2021.
FirstName LastNameSiping Xu
Comapany NameMDJM LTD
December 6, 2022 Page 2
FirstName LastName
Siping Xu
MDJM LTD
December 6, 2022
Page 2
You may contact Ruairi Regan at 202-551-3269 or James Lopez at 202-551- 3536 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Ying Li, Esq.