SEC Comment Letter for NOCERA, INC. (NCRA) (CIK 0001756180) (NCRA) — Jan 29, 2019

NOCERA, INC. (NCRA) (CIK 0001756180)
Date: Jan. 29, 2019 · CIK: 0001756180 · Accession: 0000000000-19-000174

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File numbers found in text: 000-55993

Date

January 28, 2019

Author

Erik S. Nelson

Form

UPLOAD

Company

NOCERA, INC. (NCRA) (CIK 0001756180)

Letter

January 28, 2019 Erik S. Nelson Chief Executive Officer Nocera, Inc. 2030 Powers Ferry Road SE Suite #212 Atlanta, GA 30339 Re:Nocera, Inc. Form 10-12G Filed October 19, 2018 File No. 000-55993 Dear Mr. Nelson: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Consumer Products

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January 28, 2019
Erik S. Nelson
Chief Executive Officer
Nocera, Inc.
2030 Powers Ferry Road SE Suite #212
Atlanta, GA 30339
Re:Nocera, Inc.
Form 10-12G
Filed October 19, 2018
File No. 000-55993
Dear Mr. Nelson:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Consumer Products

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