SEC Comment Letter 0000000000-23-011633 to NOCERA, INC. (NCRA)
NOCERA, INC.
Date: Oct. 24, 2023 · CIK: 0001756180 · Accession: 0000000000-23-011633
AI Filing Summary & Sentiment
Reasoning
Letter
United States securities and exchange commission logo October 24, 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 issued comments to you on the above captioned filings on October 3, 2023. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by November 7, 2023. If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filings and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed. Please contact Al Pavot at 202-551-3738 or Terence O'Brien at 202-551-3355 with any questions. 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 24, 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 issued comments to you on the above captioned filings on October 3, 2023. As of the
date of this letter, these comments remain outstanding and unresolved. We expect you to provide
a complete, substantive response to these comments by November 7, 2023. If you do not
respond, we will, consistent with our obligations under the federal securities laws, decide how
we will seek to resolve material outstanding comments and complete our review of your filings
and your disclosure. Among other things, we may decide to release publicly, through the
agency's EDGAR system, all correspondence, including this letter, relating to the review of your
filings, consistent with the staff's decision to publicly release comment and response letters
relating to disclosure filings it has reviewed. Please contact Al Pavot at 202-551-3738 or Terence
O'Brien at 202-551-3355 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Andy Jin