SEC Comment Letter 0000000000-24-000963 to Nature's Miracle Holding Inc. (NMHI)
Nature's Miracle Holding Inc.
Date: Jan. 24, 2024 · CIK: 0001947861 · Accession: 0000000000-24-000963
AI Filing Summary & Sentiment
File numbers found in text: 333-268343
Letter
United States securities and exchange commission logo January 24, 2024 Bill Chen Chief Executive Officer LBBB Merger Corp. 667 Madison Avenue New York, NY 10065 Re:LBBB Merger Corp. Amendment No. 6 to Registration Statement on Form S-4 Filed January 19, 2024 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. Amendment No. 6 to Registration Statement on Form S-4 General 1.We note based on page F-28 that on October 23, 2023 you entered into a merchant cash advance agreement with a "factory" company. Please clarify if the company is a manufacturing company or a finance / "factoring" company. Also, please expand your MD&A to disclose the October 23, 2023 cash advance and October 30, 2023 loan agreement, the interest rates charged, and their impact on future results of operations. Disclose all events and transactions up to the date of the filing in your MD&A.
FirstName LastNameBill Chen Comapany NameLBBB Merger Corp. January 24, 2024 Page 2 FirstName LastName Bill Chen LBBB Merger Corp. January 24, 2024 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
January 24, 2024
Bill Chen
Chief Executive Officer
LBBB Merger Corp.
667 Madison Avenue
New York, NY 10065
Re:LBBB Merger Corp.
Amendment No. 6 to Registration Statement on Form S-4
Filed January 19, 2024
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.
Amendment No. 6 to Registration Statement on Form S-4
General
1.We note based on page F-28 that on October 23, 2023 you entered into a merchant cash
advance agreement with a "factory" company. Please clarify if the company is a
manufacturing company or a finance / "factoring" company. Also, please expand your
MD&A to disclose the October 23, 2023 cash advance and October 30, 2023 loan
agreement, the interest rates charged, and their impact on future results of operations.
Disclose all events and transactions up to the date of the filing in your MD&A.
FirstName LastNameBill Chen
Comapany NameLBBB Merger Corp.
January 24, 2024 Page 2
FirstName LastName
Bill Chen
LBBB Merger Corp.
January 24, 2024
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