SEC Comment Letter 0000000000-23-009069 to DONGFANG CITY HOLDING GROUP Co Ltd (CIK 0001793330)
DONGFANG CITY HOLDING GROUP Co Ltd (CIK 0001793330)
Date: Aug. 18, 2023 · CIK: 0001793330 · Accession: 0000000000-23-009069
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File numbers found in text: 000-56120
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United States securities and exchange commission logo
August 18, 2023
Wei Li
Chief Executive Officer
DongFang City Holding Group Company Limited
Level 15, Tower 2
Etiqa Twins Tower, No. 11
Jalan Pinang , Kuala Lumpur
50450
Re:DongFang City Holding Group Company Limited
Form 10-K for the Fiscal Year Ended October 31, 2021
Filed January 28, 2022
File No. 000-56120
Dear Wei Li:
We issued comments on the above captioned filing on September 13, 2022. On July 27,
2023, we issued a follow-up letter informing you that those comments 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 Isaac Esquivel at 202-551-3395 or Shannon Menjivar at 202-551-
3856 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Qiongfang Xiang