Correspondence 0001104659-22-126605 from MDJM LTD (UOKA, UOKAF) (CIK 0001741534) (UOKA)
MDJM LTD (UOKA, UOKAF) (CIK 0001741534)
Date: Dec. 13, 2022 · CIK: 0001741534 · Accession: 0001104659-22-126605
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-261347
Referenced dates: December 6, 2022
Letter
MDJM LTD
December 13, 2022
Via EDGAR
Division of Corporation Finance
Office of Real Estate & Construction
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Attention: James Lopez
Ruairi Regan
Re: MDJM LTD
Amendment No. 5 to Registration Statement on Form F-3
Filed November 8, 2022
File No. 333-261347
Ladies and Gentlemen:
This letter is in response to the letter dated December 6, 2022 from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) addressed to MDJM LTD (the “Company,” “we,” and “our”). For ease of reference, we have recited the Commission’s comments in this response and numbered them accordingly. An amended Registration Statement on Form F-3 (the “Amended Registration Statement No. 6”) is being filed to accompany this letter.
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.
In response to the Staff’s comments, we revised our disclosure on page 15 of the Amended Registration Statement No. 6 to include a Consolidating Statement of Operations and Comprehensive Income (Loss) for the six-month period ended June 30, 2021.
We appreciate the assistance the Staff has provided with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman Fischer & Li LLC, at (212) 530-2206.
Very truly yours,
/s/ Siping Xu
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MDJM LTD
December 13, 2022
Via EDGAR
Division of Corporation Finance
Office of Real Estate & Construction
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Attention:
James Lopez
Ruairi Regan
Re:
MDJM LTD
Amendment No. 5 to Registration Statement on Form F-3
Filed November 8, 2022
File No. 333-261347
Ladies and Gentlemen:
This letter is in response to the letter dated
December 6, 2022 from the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”)
addressed to MDJM LTD (the “Company,” “we,” and “our”). For ease of reference, we have recited the
Commission’s comments in this response and numbered them accordingly. An amended Registration Statement on Form F-3 (the “Amended
Registration Statement No. 6”) is being filed to accompany this letter.
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.
In response to the Staff’s comments, we
revised our disclosure on page 15 of the Amended Registration Statement No. 6 to include a Consolidating Statement of Operations and Comprehensive
Income (Loss) for the six-month period ended June 30, 2021.
We appreciate the assistance the Staff has provided
with its comments. If you have any questions, please do not hesitate to call our counsel, Ying Li, Esq., of Hunter Taubman Fischer &
Li LLC, at (212) 530-2206.
Very truly yours,
/s/ Siping Xu
Name:
Siping Xu
Title:
Chief Executive Officer, Chairman of the Board of Directors, and Director
cc:
Ying Li, Esq.
Hunter Taubman Fischer & Li LLC