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UPLOAD Filing

NOCERA, INC.
Date: July 28, 2025 · CIK: 0001756180 · Accession: 0000000000-25-007891

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 001-41434

Date
July 28, 2025
Author
Finance
Form
UPLOAD
Company
NOCERA, INC.

Letter

Re: Nocera, Inc. Form 10-K/A for Fiscal Year Ended December 31, 2024 Form 10-Q/A for Fiscal Quarter Eneded March 31, 2025 Response dated June 20, 2025 File No. 001-41434 Dear Shun-Chih Chuang:

July 28, 2025

Shun-Chih Chuang Chief Financial Officer Nocera, Inc. 2030 Powers Ferry Road SE Suite No. 212 Atlanta, Georgia 30339

We have completed our review of your filings. 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 Industrial
Applications and
Services

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 July 28, 2025

Shun-Chih Chuang
Chief Financial Officer
Nocera, Inc.
2030 Powers Ferry Road SE
Suite No. 212
Atlanta, Georgia 30339

 Re: Nocera, Inc.
 Form 10-K/A for Fiscal Year Ended December 31, 2024
 Form 10-Q/A for Fiscal Quarter Eneded March 31, 2025
 Response dated June 20, 2025
 File No. 001-41434
Dear Shun-Chih Chuang:

 We have completed our review of your filings. 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 Industrial
Applications and
 Services
</TEXT>
</DOCUMENT>