SEC Comment Letter 0000000000-23-014134 to Nature's Miracle Holding Inc. (NMHI)
Nature's Miracle Holding Inc.
Date: Dec. 27, 2023 · CIK: 0001947861 · Accession: 0000000000-23-014134
AI Filing Summary & Sentiment
File numbers found in text: 333-268343
Letter
United States securities and exchange commission logo December 27, 2023 Bill Chen Chief Executive Officer LBBB Merger Corp. 667 Madison Avenue New York, NY 10065 Re:LBBB Merger Corp. Amendment No. 5 to Registration Statement on Form S-4 Filed December 13, 2023 File No. 333-268343 Dear Bill Chen: We have reviewed your amended registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our December 6, 2023 letter. Amendment No. 5 to Registration Statement on Form S-4 Nature's Miracle, Inc. Notes to Unaudited Consolidated Financial Statements Note 3 - Basis of presentation and summary of significant accounting policies Segment reporting, page F-14 1.We note your response to prior comment three. However, your response did not address how the discrete financial information of Visiontech and Hydroman is used in managing your business. Please tell us who looks at the discrete financial information of Visiontech and Hydroman. Tell us how that information is used and why you continue to track it. Tell us if budgets are prepared at the Visiontech and Hydroman level.
FirstName LastNameBill Chen Comapany NameLBBB Merger Corp. December 27, 2023 Page 2 FirstName LastName Bill Chen LBBB Merger Corp. December 27, 2023 Page 2 Please contact Joseph Kempf at 202-551-3352 or Inessa Kessman at 202-551-3371 if you have questions regarding comments on the financial statements and related matters. Please contact Jeff Kauten at 202-551-3447 or Jan Woo at 202-551-3453 with any other questions. Sincerely, Division of Corporation Finance Office of Technology cc: Giovanni Caruso
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United States securities and exchange commission logo
December 27, 2023
Bill Chen
Chief Executive Officer
LBBB Merger Corp.
667 Madison Avenue
New York, NY 10065
Re:LBBB Merger Corp.
Amendment No. 5 to Registration Statement on Form S-4
Filed December 13, 2023
File No. 333-268343
Dear Bill Chen:
We have reviewed your amended registration statement and have the following comment.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments. Unless we note otherwise,
any references to prior comments are to comments in our December 6, 2023 letter.
Amendment No. 5 to Registration Statement on Form S-4
Nature's Miracle, Inc.
Notes to Unaudited Consolidated Financial Statements
Note 3 - Basis of presentation and summary of significant accounting policies
Segment reporting, page F-14
1.We note your response to prior comment three. However, your response did not address
how the discrete financial information of Visiontech and Hydroman is used in managing
your business. Please tell us who looks at the discrete financial information of Visiontech
and Hydroman. Tell us how that information is used and why you continue to track it.
Tell us if budgets are prepared at the Visiontech and Hydroman level.
FirstName LastNameBill Chen
Comapany NameLBBB Merger Corp.
December 27, 2023 Page 2
FirstName LastName
Bill Chen
LBBB Merger Corp.
December 27, 2023
Page 2
Please contact Joseph Kempf at 202-551-3352 or Inessa Kessman at 202-551-3371 if you
have questions regarding comments on the financial statements and related matters. Please
contact Jeff Kauten at 202-551-3447 or Jan Woo at 202-551-3453 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Giovanni Caruso