SEC Comment Letter 0000000000-23-010916 to NOCERA, INC. (NCRA)
NOCERA, INC.
Date: Oct. 3, 2023 · CIK: 0001756180 · Accession: 0000000000-23-010916
AI Filing Summary & Sentiment
Reasoning
Referenced dates: July 10, 2023
Letter
United States securities and exchange commission logo October 3, 2023 Andy Jin CEO NOCERA, INC. 3F (Building B) , No. 185 , Sec. 1 , Datong Rd . Xizhi Dist. , New Taipei City 221 Taiwan (R.O.C.) Re:NOCERA, INC. Form 10-K/A filed September 6, 2023 Form 10-Q filed August 21, 2023 File No. 1-41434 Dear Andy Jin: We have reviewed your September 6, 2023 response to our comment letter and have the following comments. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Form 10-Q filed August 21, 2023 Note 1, page 8 1.It appears that the XFC discontinued operations disclosures are also required in your interim financial statements. See ASC 205-20-45-3. Form 10-K/A filed September 6, 2023 Note 23, page F-40 2.Please file the Meixin financial statements referenced in response number 7 of your letter dated July 10, 2023.
Please contact Al Pavot at 202-551-3738 or Terence O'Brien at 202-551-3355 if you have questions regarding comments on the financial statements and related matters.
FirstName LastNameAndy Jin Comapany NameNOCERA, INC. October 3, 2023 Page 2 FirstName LastName Andy Jin NOCERA, INC. October 3, 2023 Page 2 Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Andy Jin
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United States securities and exchange commission logo
October 3, 2023
Andy Jin
CEO
NOCERA, INC.
3F (Building B) , No. 185 , Sec. 1 , Datong Rd .
Xizhi Dist. , New Taipei City 221
Taiwan (R.O.C.)
Re:NOCERA, INC.
Form 10-K/A filed September 6, 2023
Form 10-Q filed August 21, 2023
File No. 1-41434
Dear Andy Jin:
We have reviewed your September 6, 2023 response to our comment letter and have the
following comments. Please respond to this letter within ten business days by providing the
requested information or advise us as soon as possible when you will respond. If you do not
believe a comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments.
Form 10-Q filed August 21, 2023
Note 1, page 8
1.It appears that the XFC discontinued operations disclosures are also required in your
interim financial statements. See ASC 205-20-45-3.
Form 10-K/A filed September 6, 2023
Note 23, page F-40
2.Please file the Meixin financial statements referenced in response number 7 of your letter
dated July 10, 2023.
Please contact Al Pavot at 202-551-3738 or Terence O'Brien at 202-551-3355 if you have
questions regarding comments on the financial statements and related matters.
FirstName LastNameAndy Jin
Comapany NameNOCERA, INC.
October 3, 2023 Page 2
FirstName LastName
Andy Jin
NOCERA, INC.
October 3, 2023
Page 2
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Andy Jin