SEC Comment Letter 0000000000-24-003664 to Hi-Great Group Holding Co (HIGR)
Hi-Great Group Holding Co
Date: April 4, 2024 · CIK: 0001807616 · Accession: 0000000000-24-003664
AI Filing Summary & Sentiment
File numbers found in text: 000-56200
Letter
United States securities and exchange commission logo April 4, 2024 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/A for the fiscal year ended December 31, 2022 Filed March 19, 2024 File No. 000-56200 Dear Jun Ho Yang: We have reviewed your March 19, 2024 response to our comment letter and have the following comment. Please respond to this letter 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 this comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our May 26, 2023 letter. Form 10-K/A filed on March 19, 2024 Report of independent registered public accounting firm, page F-3 1.We reissue prior comment 3. Please file an amendment to your Form 10-K and include the other auditor's report as required by Rule 2-05 of Regulation S-X. Please contact Peter McPhun at 202-551-3581 or Wilson Lee at 202-551-3468 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Real Estate & Construction
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United States securities and exchange commission logo
April 4, 2024
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/A for the fiscal year ended December 31, 2022
Filed March 19, 2024
File No. 000-56200
Dear Jun Ho Yang:
We have reviewed your March 19, 2024 response to our comment letter and have the
following comment.
Please respond to this letter 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
this comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our May 26,
2023 letter.
Form 10-K/A filed on March 19, 2024
Report of independent registered public accounting firm, page F-3
1.We reissue prior comment 3. Please file an amendment to your Form 10-K and include
the other auditor's report as required by Rule 2-05 of Regulation S-X.
Please contact Peter McPhun at 202-551-3581 or Wilson Lee at 202-551-3468 if you
have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction