SEC Comment Letter 0000000000-23-005664 to YCQH Agricultural Technology Co. Ltd (YCQH) (CIK 0001794276) (ZHJD)
YCQH Agricultural Technology Co. Ltd (YCQH) (CIK 0001794276)
Date: May 30, 2023 · CIK: 0001794276 · Accession: 0000000000-23-005664
AI Filing Summary & Sentiment
File numbers found in text: 333-252500
Letter
United States securities and exchange commission logo May 30, 2023 Wang Min Chief Executive Officer YCQH Agricultural Technology Co. Ltd No. 1104, Ren Min Nan Road No. 45 Wuhou District, Chengdu, Sichuan Province, China 610000 Re:YCQH Agricultural Technology Co. Ltd Form 10-K for the Fiscal Year Ended December 31, 2022 Filed March 30, 2023 File No. 333-252500 Dear Wang Min: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2022 Report of Independent Registered Public Accounting Firm, page 15 1.Please amend your Form 10-K to provide an audit report that addresses the financial statements for both of the years included in the filing.
FirstName LastNameWang Min Comapany NameYCQH Agricultural Technology Co. Ltd May 30, 2023 Page 2 FirstName LastName Wang Min YCQH Agricultural Technology Co. Ltd May 30, 2023 Page 2 In closing, 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. You may contact Christie Wong at (202) 551-3684 or Brian Cascio, Accounting Branch Chief, at (202) 551-3676 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services
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United States securities and exchange commission logo
May 30, 2023
Wang Min
Chief Executive Officer
YCQH Agricultural Technology Co. Ltd
No. 1104, Ren Min Nan Road No. 45
Wuhou District, Chengdu,
Sichuan Province, China 610000
Re:YCQH Agricultural Technology Co. Ltd
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed March 30, 2023
File No. 333-252500
Dear Wang Min:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In our comment, we may ask you to provide us
with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2022
Report of Independent Registered Public Accounting Firm, page 15
1.Please amend your Form 10-K to provide an audit report that addresses the financial
statements for both of the years included in the filing.
FirstName LastNameWang Min
Comapany NameYCQH Agricultural Technology Co. Ltd
May 30, 2023 Page 2
FirstName LastName
Wang Min
YCQH Agricultural Technology Co. Ltd
May 30, 2023
Page 2
In closing, 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.
You may contact Christie Wong at (202) 551-3684 or Brian Cascio, Accounting Branch
Chief, at (202) 551-3676 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services