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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

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File numbers found in text: 333-268343

Date
January 29, 2024
Author
Bill Chen
Form
CORRESP
Company
Nature's Miracle Holding Inc.

Letter

VIA EDGAR Division of Corporation Finance Office of Technology 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.

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CORRESP
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filename1.htm

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