SEC Comment Letter 0000000000-23-006782 to Hi-Great Group Holding Co (HIGR)
Hi-Great Group Holding Co
Date: June 26, 2023 · CIK: 0001807616 · Accession: 0000000000-23-006782
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File numbers found in text: 000-56200
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United States securities and exchange commission logo
June 26, 2023
Jun Ho Yang
Chief Executive Officer
Hi-Great Group Holding Company
621 South Virgil Avenue, #460
Los Angeles, CA 90005
Re:Hi-Great Group Holding Company
Form 10-K for the fiscal year ended December 31, 2022
Filed April 17, 2023
File No. 000-56200
Dear Jun Ho Yang:
We issued comments to you on the above captioned filing on May 26, 2023. As of the
date of this letter, these comments remain outstanding and unresolved. We expected you to
provide a complete, substantive response to these comments by June 12, 2023.
If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comments and complete our
review of your filing and your disclosure. Among other things, we may decide to release
publicly, through the agency's EDGAR system, all correspondence, including this letter, relating
to the review of your filings, consistent with the staff's decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
Please contact Peter McPhun at 202-551-3581 or Wilson Lee at 202-551-3468 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction