0000000000-23-011944.txt : 20240111 0000000000-23-011944.hdr.sgml : 20240111 20231031163608 ACCESSION NUMBER: 0000000000-23-011944 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20231031 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: NOCERA, INC. CENTRAL INDEX KEY: 0001756180 STANDARD INDUSTRIAL CLASSIFICATION: AGRICULTURE PRODUCTION - LIVESTOCK & ANIMAL SPECIALTIES [0200] ORGANIZATION NAME: 08 Industrial Applications and Services IRS NUMBER: 161626611 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 2030 POWERS FERRY RD., SE, SUITE 212 CITY: ATLANTA STATE: GA ZIP: 30339 BUSINESS PHONE: (404) 816-8240 MAIL ADDRESS: STREET 1: 2030 POWERS FERRY RD., SE, SUITE 212 CITY: ATLANTA STATE: GA ZIP: 30339 PUBLIC REFERENCE ACCESSION NUMBER: 0001683168-23-002043 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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Xizhi Dist. , New Taipei City 221 Taiwan (R.O.C.) Re: NOCERA, INC. Form 10-K/A filed September 6, 2023 Correspondence filed October 27, 2023 File No. 1-41434 Dear Andy Jin: We have reviewed your October 27, 2023 response to our comment letter and have the following comment. 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. Correspondence filed October 27, 2023 Note 23, page F-40 1. We understand that you are not able to file the required historical and pro forma financial statements for the September 2022 acquisition of Meixin, a food processing and catering company established in 2003. Given that the acquisition is included in your audited December 31, 2022 balance sheet, it appears that the missing information includes an audited Meixin income statement for the year ended December 31, 2021, and an unaudited Meixin income statement for the six months ended June 30, 2022, as well as the corresponding pro forma income statements. The applicable guidance is Article 8-04 of Regulation S-X. See also the analogous guidance in Article 3-05 (b) (4)(iii) of Regulation S-X. Andy Jin NOCERA, INC. October 31, 2023 Page 2 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. Sincerely, FirstName LastNameAndy Jin Division of Corporation Finance Office of Industrial Applications and Comapany NameNOCERA, INC. Services October 31, 2023 Page 2 cc: Andy Jin FirstName LastName