Correspondence 0001213900-24-063477 from Nature's Miracle Holding Inc. (NMHI)
Nature's Miracle Holding Inc.
Date: July 23, 2024 · CIK: 0001947861 · Accession: 0001213900-24-063477
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File numbers found in text: 333-280066
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CORRESP
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EF Hutton LLC
590 Madison Avenue, 39th Floor
New York, NY 10022
July 23, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division
of Corporation Finance
Office of Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Nature’s Miracle Holding Inc.
Registration Statement on Form S-1
File No. 333-280066
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Requested Date: Thursday, July 25,
2024
Requested Time: 4:30 p.m. New York
time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities
Act of 1933, as amended (the “Securities Act”), we, as the sole underwriter of the proposed public offering of securities
of Nature’s Miracle Holding Inc. (the “Company”), hereby join the Company’s request that the effective date of
the above-referenced registration statement on Form S-1 be accelerated so that it will be declared effective at 4:30 p.m., New York time,
on Thursday, July 25, 2024, or as soon thereafter as possible.
The undersigned advises that it has
complied and will continue to comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
By:
/s/ Gaurav
Verma
Gaurav Verma
Co-Head of Investment Banking