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CORRESP Filing

Nature's Miracle Holding Inc.
Date: July 11, 2025 · CIK: 0001947861 · Accession: 0001213900-25-063313

Offering / Registration Process

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
July 11, 2025
Author
Tie (James) Li
Form
CORRESP
Company
Nature's Miracle Holding Inc.

Letter

NATURE'S MIRACLE HOLDING INC.

3281 E. Guasti Rd. Suite 175

Ontario, CA 91761

July 11, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

Washington, D.C. 20549

RE : Nature's Miracle Holding Inc. (the "Company")

Registration Statement on Form S-1, as amended (File No. 333- 287013) (the "Registration Statement") Request for Acceleration of Effective Date

Ladies and Gentleman

In accordance with Rule 461 under the Securities Act of 1933, as amended (the "Act"), the Company requests that the Securities and Exchange Commission (the "Commission") take appropriate action to cause the Registration Statement to become effective on July 15, 2025 at 4:00 p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.

Very truly yours,
NATURE'S MIRACLE HOLDING INC.

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CORRESP
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 filename1.htm

 NATURE'S MIRACLE HOLDING INC.

 3281 E. Guasti Rd. Suite 175

 Ontario, CA 91761

 July 11, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Finance

 Washington, D.C. 20549

 RE :
 Nature's Miracle Holding Inc. (the "Company")

 Registration Statement on Form S-1, as amended (File No. 333- 287013)
 (the "Registration Statement")
 Request for Acceleration of Effective Date

 Ladies and Gentleman

 In accordance with Rule 461
under the Securities Act of 1933, as amended (the "Act"), the Company requests that the Securities and Exchange Commission
(the "Commission") take appropriate action to cause the Registration Statement to become effective on July 15, 2025 at 4:00
p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone
call to the staff. In making this acceleration request, the Company acknowledges that it is aware of its obligations under the Act.

 Very truly yours,

 NATURE'S MIRACLE HOLDING INC.

 By:
 /s/ Tie (James) Li

 Name:
 Tie (James) Li

 Title:
 Chief Executive Officer