Correspondence 0001213900-24-095377 from Nature's Miracle Holding Inc. (NMHI)
Nature's Miracle Holding Inc.
Date: Nov. 7, 2024 · CIK: 0001947861 · Accession: 0001213900-24-095377
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File numbers found in text: 333-282487
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CORRESP
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EF Hutton LLC
590 Madison Avenue, 39th Floor
New York, NY 10022
November 7, 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. 333-282487
REQUEST FOR ACCELERATION OF EFFECTIVENESS
Requested Date:
Thursday, November 7, 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, November
7, 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