Correspondence 0001213900-24-094809 from Nature's Miracle Holding Inc. (NMHI)
Nature's Miracle Holding Inc.
Date: Nov. 6, 2024 · CIK: 0001947861 · Accession: 0001213900-24-094809
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-282487
Letter
EF Hutton LLC
590 Madison Avenue, 39th Floor
New York, NY 10022
November 6, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Re: Nature’s Miracle Holding Inc.
Registration Statement on Form S-1
File No. 333-282487
WITHDRAWAL OF ACCELERATION REQUEST
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on October 31, 2024, in which we, as the underwriter of the proposed public offering of securities of Nature’s Miracle Holding Inc. (the “Company”), joined the Company’s request for acceleration of the effective date of the above-referenced Registration Statement for Monday, November 4, 2024, at 4:30 p.m. Eastern Time. The Company is no longer requesting that such Registration Statement be declared effective at this time, and we hereby formally withdraw our request for acceleration of the effective date.
Very
truly yours,
EF Hutton LLC
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EF Hutton LLC
590 Madison Avenue, 39th Floor
New York, NY 10022
November 6, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Re: Nature’s Miracle Holding Inc.
Registration Statement on Form S-1
File No. 333-282487
WITHDRAWAL OF ACCELERATION REQUEST
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence
via EDGAR on October 31, 2024, in which we, as the underwriter of the proposed public offering of securities of Nature’s Miracle
Holding Inc. (the “Company”), joined the Company’s request for acceleration of the effective date of the above-referenced
Registration Statement for Monday, November 4, 2024, at 4:30 p.m. Eastern Time. The Company is no longer requesting that such Registration
Statement be declared effective at this time, and we hereby formally withdraw our request for acceleration of the effective date.
Very
truly yours,
EF Hutton LLC
By:
/s/ Gaurav Verma
Name:
Gaurav
Verma
Title:
Co-Head
of Investment Banking