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CORRESP Filing

NOCERA, INC.
Date: Dec. 9, 2025 · CIK: 0001756180 · Accession: 0001683168-25-009023

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File numbers found in text: 333-291922

Date
December 9, 2025
Author
Jin
Form
CORRESP
Company
NOCERA, INC.

Letter

Nocera Inc.

3F (Building B), No. 185, Sec. 1, Datong Rd., Xizhi Dist.

New Taipei City Taiwan 221, ROC

December 9, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Mr. Juan Grana

Re: Nocera Inc. Request for Acceleration

Registration Statement on Form S-3

File No. 333-291922

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the "Securities Act"), Nocera Inc., a Nevada corporation (the "Company"), respectfully requests that the effective date of its registration statement on Form S-3 (File No. 333-291922) (the "Registration Statement"), be accelerated so that it will become effective at 5:00 p.m., Eastern Time, on Thursday, December 11, 2025, or as soon thereafter as possible.

Once the Registration Statement is effective, please confirm the event with our counsel, Sichenzia Ross Ference Carmel LLP by calling Ross D. Carmel, Esq. at (646) 838-1310.

If you have any questions regarding this request, please contact Ross D. Carmel, Esq. of Sichenzia Ross Ference Carmel LLP at (646) 838-1310.

Very truly yours,
By: /s/ Andy Ching-An
Jin

Show Raw Text
CORRESP
 1
 filename1.htm

 Nocera Inc.

 3F (Building B), No. 185, Sec. 1, Datong Rd., Xizhi
Dist.

 New Taipei City Taiwan 221, ROC

 December 9, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Mr. Juan Grana

 Re: Nocera Inc. Request for Acceleration

 Registration
Statement on Form S-3

 File No. 333-291922

 Ladies and Gentlemen:

 Pursuant to Rule 461 promulgated under the Securities
Act of 1933, as amended (the "Securities Act"), Nocera Inc., a Nevada corporation (the "Company"), respectfully
requests that the effective date of its registration statement on Form S-3 (File No. 333-291922) (the "Registration Statement"),
be accelerated so that it will become effective at 5:00 p.m., Eastern Time, on Thursday, December 11, 2025, or as soon thereafter as possible.

 Once the Registration Statement is effective,
please confirm the event with our counsel, Sichenzia Ross Ference Carmel LLP by calling Ross D. Carmel, Esq. at (646) 838-1310.

 If you have any questions regarding this request,
please contact Ross D. Carmel, Esq. of Sichenzia Ross Ference Carmel LLP at (646) 838-1310.

 Very truly yours,

 By: /s/ Andy Ching-An
Jin

 Name: Andy Ching-An
Jin

 Title: Chief Executive
Officer

 cc: Ross D. Carmel, Esq., Sichenzia Ross Ference
Carmel LLP