Correspondence 0001213900-24-007510 from Nature's Miracle Holding Inc. (NMHI)
Nature's Miracle Holding Inc.
Date: Jan. 29, 2024 · CIK: 0001947861 · Accession: 0001213900-24-007510
AI Filing Summary & Sentiment
File numbers found in text: 333-268343
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CORRESP
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LBBB Merger Corp.
667
Madison Avenue New York, NY 10065
January 29, 2024
VIA EDGAR
Mr. Jeff Kauten
Ms. Jan Woo
Division of Corporation Finance
Office of Technology
U.S. Securities & Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE:
LBBB Merger Corp. (the “Company”)
Registration Statement on Form S-4
(File No. 333-268343) (the “Registration Statement”)
Dear Mr. Kauten and Ms. Woo:
The Company hereby requests,
pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement
so that the Registration Statement will become effective as of 4:00 p.m. on January 31, 2024, or as soon thereafter as practicable.
Very truly yours,
LBBB MERGER CORP.
By:
/s/ Bill Chen
Name:
Bill Chen
Title:
Chief Executive Officer