SEC Comment Letter 0000000000-23-013510 to NOCERA, INC. (NCRA)
NOCERA, INC.
Date: Dec. 12, 2023 · CIK: 0001756180 · Accession: 0000000000-23-013510
AI Filing Summary & Sentiment
Reasoning
Letter
United States securities and exchange commission logo December 12, 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 File No. 1-41434 Dear Andy Jin: We issued a comment on the above captioned filing on October 31, 2023. On November 21, 2023, we issued a follow-up letter informing you that the comment remained outstanding and unresolved, and absent a substantive response, we would act consistent with our obligations under the federal securities laws. As you have not provided a substantive response, we are terminating our review and will take further steps as we deem appropriate. These steps include releasing publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filing, 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
December 12, 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
File No. 1-41434
Dear Andy Jin:
We issued a comment on the above captioned filing on October 31, 2023. On November
21, 2023, we issued a follow-up letter informing you that the comment remained outstanding and
unresolved, and absent a substantive response, we would act consistent with our obligations
under the federal securities laws.
As you have not provided a substantive response, we are terminating our review and will
take further steps as we deem appropriate. These steps include releasing publicly, through the
agency's EDGAR system, all correspondence, including this letter, relating to the review of your
filing, 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