Correspondence 0001683168-25-009156 from NOCERA, INC. (NCRA)
NOCERA, INC.
Date: Dec. 15, 2025 · CIK: 0001756180 · Accession: 0001683168-25-009156
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File numbers found in text: 333-290581
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CORRESP 1 filename1.htm Nocera Inc. 3F (Building B), No. 185, Sec. 1, Datong Rd., Xizhi Dist. New Taipei City Taiwan 221, ROC December 15, 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-1 File No. 333-290581 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-1 (File No. 333-290581) (the "Registration Statement"), be accelerated so that it will become effective at 5:00 p.m., Eastern Time, on Wednesday, December 17, 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