SEC Comment Letter 0000000000-24-011522 to Nature's Miracle Holding Inc. (NMHI)
Nature's Miracle Holding Inc.
Date: Oct. 10, 2024 · CIK: 0001947861 · Accession: 0000000000-24-011522
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File numbers found in text: 333-282487
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October 10, 2024
Tie (James) Li
Chief Executive Officer
Nature's Miracle Holding Inc.
3281 E. Guasti Road, Suite 175
Ontario, CA 91761
Re:Nature's Miracle Holding Inc.
Registration Statement on Form S-1
Filed October 3, 2024
File No. 333-282487
Dear Tie (James) Li:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Edwin Kim at 202-551-3297 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:David B. Manno, Esq.