0000000000-23-001525.txt : 20230515 0000000000-23-001525.hdr.sgml : 20230515 20230214163007 ACCESSION NUMBER: 0000000000-23-001525 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230214 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Paranovus Entertainment Technology Ltd. CENTRAL INDEX KEY: 0001751876 STANDARD INDUSTRIAL CLASSIFICATION: MEDICINAL CHEMICALS & BOTANICAL PRODUCTS [2833] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: NO. 11, DONGJIAO EAST ROAD, SHUANGXI STREET 2: SHUNCHANG CITY: NANPING, STATE: F4 ZIP: 353001 BUSINESS PHONE: 86-0599-782-8808 MAIL ADDRESS: STREET 1: NO. 11, DONGJIAO EAST ROAD, SHUANGXI STREET 2: SHUNCHANG CITY: NANPING, STATE: F4 ZIP: 353001 FORMER COMPANY: FORMER CONFORMED NAME: Happiness Development Group Ltd DATE OF NAME CHANGE: 20211112 FORMER COMPANY: FORMER CONFORMED NAME: Happiness Biotech Group Ltd DATE OF NAME CHANGE: 20180831 PUBLIC REFERENCE ACCESSION NUMBER: 0001213900-22-048236 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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end TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 14, 2023 Xuezhu Wang Chief Executive Officer Happiness Development Group Limited No. 11, Dongjiao East Road, Shuangxi, Shunchang, Nanping City Fujian Province, People s Republic of China Re: Happiness Development Group Limited Annual Report on Form 20-F for the Fiscal Year Ended March 31, 2022 Response dated February 8, 2023 File No. 001-39098 Dear Xuezhu Wang: We have reviewed your February 8, 2023 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment 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 our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our February 2, 2023 letter. Correspondence dated February 8, 2023 Part I Item 4. Information on the Company B. Business Overview, page 9 1. We note your response to comment 8 and reissue in part. Please revise your proposed disclosure to explain why you believe you and your PRC subsidiaries are not required to obtain permission or approval for the listing or trading of Class A ordinary shares in foreign stock exchanges from the CSRC. Xuezhu Wang FirstName LastNameXuezhu Wang Happiness Development Group Limited Comapany14, February NameHappiness 2023 Development Group Limited February Page 2 14, 2023 Page 2 FirstName LastName You may contact Vanessa Robertson at 202-551-3649 or Kevin Vaughn at 202-551- 3494 if you have questions regarding comments on the financial statements and related matters. Please contact Daniel Crawford at 202-551-7767 or Alan Campbell at 202-551- 4224 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Joan Wu, Esq.