SEC Comment Letter 0000000000-23-008276 to Hi-Great Group Holding Co (HIGR)
Hi-Great Group Holding Co
Date: Aug. 2, 2023 · CIK: 0001807616 · Accession: 0000000000-23-008276
AI Filing Summary & Sentiment
File numbers found in text: 000-56200
Letter
United States securities and exchange commission logo August 2, 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 on the above captioned filing on May 26, 2023. On June 26, 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 Peter McPhun at (202) 551 - 3581 or Wilson K. Lee at (202) 551 - 3468 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
August 2, 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 on the above captioned filing on May 26, 2023. On June 26, 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 Peter McPhun at (202) 551 - 3581 or Wilson K. Lee at (202) 551 -
3468 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction