Correspondence 0001213900-24-085129 from LI TIE JAMES (CIK 0002025763)
LI TIE JAMES (CIK 0002025763)
Date: Oct. 3, 2024 · CIK: 0002025763 · Accession: 0001213900-24-085129
AI Filing Summary & Sentiment
Referenced dates: September 23, 2024
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CORRESP
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October 3, 2024
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Shange Callaghan, Esq. and Nicholas Panos, Esq.
Re: Nature's Miracle Holding Inc.
Schedule 13D Filed by Tie (James)
Li
Filed July 9, 2024
File No. 005-94497
Dear Mr. Callaghan and Mr. Panos:
I am responding to the question raised by the staff
(the “Staff”) of the Securities and Exchange Commission in its letter dated September 23, 2024 (the “Comment Letter”).
For your convenience, the Saff’s comment
contained in the Comment Letter has been restated below.
Staff Comment:
Schedule 13D Filed July 9, 2024
General
1. We note the date of the event reported as requiring the filing of the Schedule 13D was March 11, 2024. Rule 13d-1(a) of
Regulation 13D-G requires the filing of a Schedule 13D within five business days after the date beneficial ownership of more than
five percent of a class of equity securities specified in Rule 13d-1(i)(1)
was acquired. Based on the March 11, 2024 event date, the Schedule 13D submitted on July 9, 2024 was not timely filed. Please advise
us why the Schedule 13D was not filed within the required five business days after the date of the acquisition
Response:
My Schedule 13D was initially filed on April 17, 2024. On July 5, 2024,
Daniel Chang from the Securities and Exchange Commission informed the Company’s counsel that the Schedule 13D was submitted using
the wrong Edgar account. Specifically, the Schedule13D was incorrectly filed under the account of an individual named Mr. Ti Li (CIK 0001966264),
under an issuer named Li Auto Inc. To rectify this inadvertent clerical error, on July 16, 2024, I refiled the Schedule 13D using the
correct EDGAR CIK code. Subsequently the SEC deleted the previously filed Schedule 13D.
I apologize for any confusion caused by the misfiling of
my 13D.
Should you have any further questions, please feel free to
contact the Huan Lou, Esq. of Sichenzia Ross Ference Carmel LLP at (212) 930-9700.
Very truly yours,
/s/ Tie Li
Tie (James) Li