Correspondence 0001493152-23-019885 from YCQH Agricultural Technology Co. Ltd (YCQH) (CIK 0001794276) (ZHJD)
YCQH Agricultural Technology Co. Ltd (YCQH) (CIK 0001794276)
Date: June 2, 2023 · CIK: 0001794276 · Accession: 0001493152-23-019885
AI Filing Summary & Sentiment
File numbers found in text: 333-252500
Letter
Re: YCQH Agricultural Technology Co. Ltd
June 2, 2023
VIA EDGAR TRANSMISSION
U.S. Securities and Exchange Commission
Division of Corporations Finance
F Street, N.E.
Washington, D.C. 20549
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed March 30, 2023
File No. 333-252500
To the men and women of the SEC:
On behalf of YCQH Agricultural Technology Co. Ltd., (“we”, “us”, or the “Company”), are responding to comments provided by SEC staff, addressed to Ms. Wang Min, the Company’s Chief Executive Officer, with respect to the Company’s filing of its Form 10-K on March 30, 2023.
The Company has replied below on a comment-by-comment basis, with each response following a repetition of the Staff’s comment to which it applies.
SEC Comment(s) Analysis
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.
Company Response: We have amended the Form 10-K by including the audit report that addresses the financial statements for both of the years.
Date: June 2, 2023
/s/ Wang Min
Wang Min
Chief Executive Officer
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CORRESP 1 filename1.htm June 2, 2023 VIA EDGAR TRANSMISSION U.S. Securities and Exchange Commission Division of Corporations Finance 100 F Street, N.E. Washington, D.C. 20549 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 To the men and women of the SEC: On behalf of YCQH Agricultural Technology Co. Ltd., (“we”, “us”, or the “Company”), are responding to comments provided by SEC staff, addressed to Ms. Wang Min, the Company’s Chief Executive Officer, with respect to the Company’s filing of its Form 10-K on March 30, 2023. The Company has replied below on a comment-by-comment basis, with each response following a repetition of the Staff’s comment to which it applies. SEC Comment(s) Analysis 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. Company Response: We have amended the Form 10-K by including the audit report that addresses the financial statements for both of the years. Date: June 2, 2023 /s/ Wang Min Wang Min Chief Executive Officer