0000000000-23-013580.txt : 20240328 0000000000-23-013580.hdr.sgml : 20240328 20231213143736 ACCESSION NUMBER: 0000000000-23-013580 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20231213 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: MULIANG VIAGOO TECHNOLOGY, INC. CENTRAL INDEX KEY: 0001629665 STANDARD INDUSTRIAL CLASSIFICATION: AGRICULTURE CHEMICALS [2870] ORGANIZATION NAME: 08 Industrial Applications and Services IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 001-40636 BUSINESS ADDRESS: STREET 1: 1958 QIANMING EAST ROAD STREET 2: FENGJINGZHEN JINSHANQU CITY: SHANGHAI STATE: F4 ZIP: 201500 BUSINESS PHONE: (86) 21-67355092 MAIL ADDRESS: STREET 1: 1958 QIANMING EAST ROAD STREET 2: FENGJINGZHEN JINSHANQU CITY: SHANGHAI STATE: F4 ZIP: 201500 FORMER COMPANY: FORMER CONFORMED NAME: MULIANG AGRITECH, INC. DATE OF NAME CHANGE: 20190416 FORMER COMPANY: FORMER CONFORMED NAME: MULLAN AGRITECH, INC. DATE OF NAME CHANGE: 20160715 FORMER COMPANY: FORMER CONFORMED NAME: M & A Holding Corp. DATE OF NAME CHANGE: 20150102 PUBLIC REFERENCE ACCESSION NUMBER: 0001213900-23-030333 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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Amendment No. 1 to Form 10-K for the fiscal year ended December 31, 2022 Filed July 6, 2023 File No. 001-40636 Dear Lirong Wang: We have reviewed your filing and have the following comment(s). Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Amendment No. 1o to Form 10-K for the fiscal year ended December 31, 2022 Contractual Arrangements, page 7 1. We note your response to comment 6, and your revised disclosure referencing the names of the relevant agreements that you have entered into pursuant to your VIE structure. Please revise your disclosure in this section to provide a brief description of each of these agreements. Executive Compensation, page 93 2. As previously requested, it appears that the financial statements may need to be revised to account for the services provided by your CEO and CFO at fair value. In this regard, it does not appear that the compensation expense included in your 2021 and 2021 financial statements comprises a reasonable estimate of the fair value of the services provided by your CEO and CFO. Please refer to the guidance in SAB 1:B. Lirong Wang FirstName LastNameLirong Muliang Viagoo Technology,Wang Inc. Comapany13, December NameMuliang 2023 Viagoo Technology, Inc. December Page 2 13, 2023 Page 2 FirstName LastName We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Al Pavot at 202-551-3738 or Terence O'Brien at 202-551-3355 if you have questions regarding comments on the financial statements and related matters. Please contact Conlon Danberg at 202-551-4466 or Katherine Bagley at 202-551-2545 with any other questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Jason Ye, Esq.