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                             December 14, 2022

       Bill Chen
       Chief Executive Officer
       LBBB Merger Corp.
       667 Madison Avenue
       New York, NY 10065

                                                        Re: LBBB Merger Corp.
                                                            Registration
Statement on Form S-4
                                                            Filed November 14,
2022
                                                            File No. 333-268343

       Dear Bill Chen:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-4 filed November 14, 2022

       Summary of the Proxy Statement/Prospectus
       The Parties to the Business Combination, page 22

   1.                                                   We note that certain
shareholders agreed to waive their redemption rights. Please describe
                                                        any consideration
provided in exchange for this agreement.
 Bill Chen
FirstName LastNameBill  Chen
LBBB Merger   Corp.
Comapany14,
December  NameLBBB
              2022     Merger Corp.
December
Page  2   14, 2022 Page 2
FirstName LastName
Risk Factors
Risk Related to Nature's Miracle's Business and Industry, page 41

2.       We note that you are "setting up a manufacturing facility of grow
lights in Manitoba,
         Canada and may set up additional manufacturing and assembly facilities
in North
         America." We also note that as of June 30, 2022, Megaphoton, a Chinese
grow light
         manufactured accounted for 81% of your vendor purchases. Please add
risk factor
         disclosure to discuss the potential risks that may arise by
transitioning from low cost
         Chinese manufacturing to higher cost U.S. and Canadian manufacturing.
3.       We note that a significant portion of Nature's Miracle's products are
purchased from
         Megaphoton, Inc., a manufacturer of grow lights in China. Please add a
risk factor that
         discloses the risks to investors of having your primary supplier based
China.
Our reliance on a limited base of suppliers for our products may result in
disruptions to our
business..., page 48

4.       We note that during the fiscal years 2021 and 2020 your five largest
suppliers accounted
         for 95% and 97% of your total dollar volume of the transactions
between all of your
         suppliers. We also note that Metaphoton, Inc. accounted for 46% and
69% of total vendor
         purchases for the same periods, respectively. To the extent that you
are dependent on one
         or more suppliers, please identify the supplier(s) and describe the
material terms of any
         material agreements with these suppliers.
Proposal No. 3 The Merger Proposal
The Merger and Merger Consideration, page 82

5.       It appears that underwriting fees remain constant and are not adjusted
based on
         redemptions. Revise your disclosure to disclose the effective
underwriting fee on a
         percentage basis for shares at each redemption level presented in your
sensitivity analysis
         related to dilution.
Background of the Business Combination, page 89

6.       We note your disclosure that "The private units are identical to the
units sold in the IPO,
         except that the private warrants are not redeemable so long as they
are held by the
         purchaser or its permitted transferees.    We also note your risk
factor disclosure on page
         65 indicating that "The private warrants have terms and provisions
that are identical to
         those of the warrants being sold as part of the LBBB Units, including
with respect to
         redeemability." Please revise this inconsistency or advise.
Summary of NMI Financial Analysis, page 95

7.       We note your disclosure that there are "assumptions and estimates
underlying the
         prospective financial information..." Please quantify and expand your
discussion of the
         assumptions and estimates that formed the basis for the financial
projections.
 Bill Chen
LBBB Merger Corp.
December 14, 2022
Page 3
Material U.S. Federal Income Tax Consequences, page 115

8.       We note that LBBB intends that the Reincorporation will qualify as a
 reorganization
         within the meaning of Section 368(a) of the U.S. Internal Revenue
Code. Given the
         parties' representation that U.S. Holders of Lakeshore securities
generally should not
         recognize gain or loss for U.S. federal income tax purposes on the
Reincorporation, revise
         to include counsel's tax opinion as an exhibit. See Item 601(b)(8) of
Regulation S-K.
Business of Nature's Miracle
Our Core Competitive Strengths
Our Products, page 129

9.       We note your disclosure that "[you] are a global provider of equipment
for the CEA
         industry." We also note that "[you] primarily serve the North American
market" and "have
         developed a robust customer base in the U.S. and Canada." Please
quantify the portion of
         your revenues that are generated outside of North America.
Nature's Miracle's Management's Discussion and Analysis ...
Results of Operations, page 143

10.      It is unclear to us how the combination of Visiontech and Hydroman, as
discussed on
         pages 144 and 145, resulted in increased revenue, cost of revenue, and
selling, general and
         administrative expenses. Please revise Nature's Miracle's results of
operations discussion,
         in accordance with Item 303(b)(2) of Regulation S-K to provide clarity
and to provide
         greater insight to your investors regarding the underlying causes of
increases or decreases
         in the components of Nature's Miracle's net income.
11.    In the discussion of Nature's Miracle's results of operations multiple
factors are identified
       as impacting your results of operations but no quantification of the
contribution of each
       factor to the material changes in the various line items were provided.
For instance, on
       page 144, Nature's Miracle attributes an increase in revenues mainly due
to startup of its
       Hydroman business and to fast light industry growth without quantifying
the related
       revenue growth arising therefrom. You also broadly attributed increases
in costs of
       revenues and general and administrative expenses mainly to several
factors, which were
       not quantified. Please refer to Item 303(b) of Regulation S-K and revise
throughout to
       discuss qualitatively and quantitatively such factors effecting material
changes in line
FirstName LastNameBill Chen
       items, including where material changes within a line items offset one
another. In
Comapany    NameLBBB
       addition,         Merger
                  you should     Corp.
                             remove   vague terms such as mainly in favor of
specific
       quantifications.
December   14, 2022 Page 3
FirstName LastName
 Bill Chen
FirstName LastNameBill  Chen
LBBB Merger   Corp.
Comapany14,
December  NameLBBB
              2022     Merger Corp.
December
Page  4   14, 2022 Page 4
FirstName LastName
12.      It appears from the disclosures on page F-28, that Visiontech and
Hydroman purchased in
         excess of 75% on Nature's Miracle's cost of goods sold from a current
and a former related
         party: UniNetGlobal, Inc. and Megaphoton. Further, we note from the
penultimate
         paragraph of page F-14 that "all purchases from UniGlobal Inc. are
products originally
         manufactured by MegaPhoton, Inc." In light of Nature's Miracle's
reliance on these two
         venders, tell us and disclose the following:
             The extent to which Nature's Miracle expects to source products
and materials from
              these two vendors to support future operations;
             The planned timeline for transitioning of product sourcing from
China to North
              American manufacturing operations;
             Any agreements and/or commitments to continue to source products
from these
              vendors in the future;
             The nature of the products supplied by these two venders, for
example
              whether finished goods and/or raw material are purchased;
             The extent to which you expect future North American manufacturing
operations to
              rely upon Chinese sources for raw materials and work-in-progress;
             Whether or not the acquisition costs of such products approximated
competitive
              prices offered by third parties, and if not how any material
price discounts and/or
              premiums provided impacted Nature's Miracle's results from
operations and
             How transitioning from a low cost manufacturing environment such
as China to
              higher cost manufacturing environments in North American may
affect your future
              results.
Liquidity and Capital Resources, page 145

13.      We note that Nature's Miracle's accounts receivable balance appears to
have significantly
         increased at December 31, 2021 and then again at June 30, 2022. We
further note that
         Nature's Miracle, Visiontech, and Hydroman entered into five factoring
arrangements
         subsequent to June 30, 2022. Please revise Nature's Miracle's
discussion of liquidity and
         capital resources in accordance with Items 303(b)(1) and 303(b)(1)(i)
of Regulation S-K.
         Analyze Nature's Miracle's ability to generate and obtain adequate
amounts of cash to
         meet its short and long term requirements and plans. Identify known
trends,
         commitments, and uncertainties, such as those related to accounts
receivable aging and
         collections that will result in and/or that are reasonably likely to
result in Nature's
         Miracle's income from operations increasing or decreasing in a
material way. Include a
         discussion of all factoring agreements and/or debt agreements entered
into up to the date
         of the filing.
14.      Further, clearly address and quantify the cost of Nature's Miracle's
factoring arrangements
         and their impact on Nature's Miracle's future cash flows from
receivables as amounts
         borrowed are repaid. Address the reasons why Nature's Miracle's
customers are slow to
         pay amounts due and whether and when management expects receivables
collection to
         improve.
 Bill Chen
LBBB Merger Corp.
December 14, 2022
Page 5
15.      Please expand Nature's Miracle's discussion of its liquidity to
address the cash flow
         requirements related to its set-up of a Canadian manufacturing
facility, as well as its
         intended expansion into North American manufacturing.
16.      We note based on disclosure on page F-16 that on August 27, 2022,
Upland 858, LLC
         entered into an assignment and assumption of unsecured promissory note
with Zhiyi
         Zhang, Vartor Vahe Doudakian and Yang Wei (collectively    Assignees
). Please disclose
         the effect the promissory note assignment and assumption had on your
financial
         statement. Disclose the business reason for entering into this
assignment and assumption.
Notes to Unaudited Pro Form Condensed Combined Financial Statements, page 164

17.      With regard to your adjustment (E), you state that "based on Merger
Agreement, the
         aggregate number of shares of PubCo issued to Nature   s Miracle   s
common stock holders
         will be adjusted as an aggregate value of $230,000,000 net of any
Closing Net
         Indebtedness (as defined in the Merger Agreement), and then divided by
$10.00 per share.
         This effect is not adjusted in the Pro Forma statements." Disclose the
potential effect of
         this adjustment and why it is not presented in your pro forma
financial statements.
         Disclose if any new debt will be entered into in conjunction with this
transaction. Tell us
         how you considered Item 11-01(a)(8) of Regulation S-X regarding
showing the effect of
         potential indebtedness in your pro forma financial statements.
Financial Statements
Nature's Miracle, Inc.
Consolidated and Combined Statements of Cash Flows for the Six Months Ended
June 30, 2022,
page F-5

18.      Please explain why the consolidation of Upland 858 LLC and a reverse
merger resulted in
         $1,459,253 and $239,139 cash inflow from investing activities. Refer
to your basis in
         accounting literature.
Note 2 - Basis of Presentation and Summary of significant accounting policies
Variable interest entity, page F-7

19.    Please disclose when you determined Upland 858 LLC to be a variable
interest entity
FirstName LastNameBill Chen
       that should be consolidated. Explain how you came to that conclusion.
Refer to your
Comapany
       basisNameLBBB     Merger
             in accounting        Corp.We note, according to your audited
financial statements,
                           literature.
       Upland
December        858 LLC
           14, 2022  Pagewas
                          5 not considered a variable interest entity as of
December 31, 2021.
FirstName LastName
 Bill Chen
FirstName LastNameBill  Chen
LBBB Merger   Corp.
Comapany14,
December  NameLBBB
              2022     Merger Corp.
December
Page  6   14, 2022 Page 6
FirstName LastName
Note 9 - Equity, page F-13

20.      Tell us how you accounted for the April 15, 2022 subscription
agreement where you
         raised net proceeds of $394,000. We do not see this transaction in
your consolidated
         financial statements.
Note 1 - Nature of business and organization, page F-23

21.      We note your statement that, "On June 1, 2022, Nature   s Miracle,
Inc. entered into the
         Share Exchange Agreements with the shareholders of Visiontech Group,
Inc.
         (   Visiontech   , a California Company) and Hydroman, Inc. (
Hydroman   , a California
         Company), resulting in the shareholders of Visiontech and Hydroman
becoming
         the shareholders of Nature   s Miracle and Nature   s Miracle becoming
the 100%
         shareholder of Visiontech and Hydroman. The Company treated the
transaction as a
         reverse merger. Post reverse merger, shareholders of Visiontech and
Hydroman own 40%
         and 29% respectively of Nature   s Miracle, Inc." In this regard:
             Referring to your basis in accounting literature, tell us why you
accounted for these
              transactions as a reverse merger. We note there appears to be two
transactions, one
              with Visiontech and one with Hydroman. We also note neither
Visiontech nor
              Hydroman shareholders own more that 50% of Nature's Miracle Inc.
post acquisition.
             Revise your corporate structure on page 140 to clearly disclose
shareholders of
              Visiontech and Hydroman and their ownership interest in Nature's
Miracle, Inc.
             Your corporate structure on page 140 refers to acquisitions on May
2022 not June
              2022. Please explain or revise accordingly.
22.      We note that the Share Exchange agreement was entered into on June 1,
2022. It also
         appears from the disclosure in the second paragraph of page F-23 that
common control of
         Visiontech and Hydroman was established upon consummation of the
combination of
         those two with Nature's Miracle, Inc. Tell us and disclose when the
combination
         transaction closed and control of Visiontech and Hydroman passed to
Nature's Miracle.
         Referring to your basis in accounting literature, tell us your
consideration of how the
         combinations with Visiontech and Hydroman was to be accounted for.
Identify for us any
         common ownership and/or common management that existed between
Visiontech and
         Hydroman prior to the combination transaction.
Note 2 - Basis of Presentation and Summary of significant accounting policies
Leases, page F-26

23.      Clarify for us when and how Nature's Miracle adopted ASC 842 - Leases.
Disclosure on
         page 148 states that Nature's Miracle adopted ASC 842 on March 31,
2022. Disclosures
         on page F-26 seems to indicate ASC - 842 was adopted earlier, no later
than January 1,
         2020.
 Bill Chen
FirstName LastNameBill  Chen
LBBB Merger   Corp.
Comapany14,
December  NameLBBB
              2022     Merger Corp.
December
Page  7   14, 2022 Page 7
FirstName LastName
Note 9 - Equity, page F-29

24.      We note you received contributions of $40,000 and $100,000 during 2021
and 2020,
         respectively without issuing additional equity in the company. Please
disclose who
         contributed the cash and the business reason for the contributions.
Note 10 - Concentration of risk, page F-30

25.      We note that almost 80% of your purchases were made from two related
parties and over
         80% of your accounts payable were due to those two related parties:
Megaphoton and
         Uninet Global for the year ended December 31, 2021 and at December 31,
2020,
         respectively. Further, we note from the penultimate paragraph of page
F-14 that "all
         purchases from UniGlobal Inc. are products originally manufactured by
MegaPhoton,
         Inc." In light of Nature's Miracles apparent dependence on these two
suppliers, tell us and
         disclose all material agreements, understandings and contracts between
Nature's Miracle,
         Visiontech, and Hydroman and these two suppliers. Further, in light of
Zhiyi
         Zhang's continuing involvement in Uninet Global, tell us whether
Nature's Miracle or its
         shareholders are or have been actively involved in the operations
and/or management of
         Megaphoton and/or Uninet Global.
General

26.      Please discuss your sponsor's, officers' and directors' roles at
Lakeshore Acquisition I
         Corp. and any related conflicts of interest.
27.      With a view toward disclosure, please tell us whether your sponsor is,
is controlled by, or
         has substantial ties with a non-U.S. person. Please also tell us
whether anyone or any
         entity associated with or otherwise involved in the transaction, is,
is controlled by, or has
         substantial ties with a non-U.S. person. If so, also include risk
factor disclosure that
         addresses how this fact could impact your ability to complete your
initial business
         combination. For instance, discuss the risk to investors that you may
not be able to
         complete an initial business combination with a U.S. target company
should the
         transaction be subject to review by a U.S. government entity, such as
the Committee on
         Foreign Investment in the United States (CFIUS), or ultimately
prohibited. Further,
         disclose that the time necessary for government review of the
transaction or a decision to
         prohibit the transaction could prevent you from completing an initial
business
         combination and require you to liquidate. Disclose the consequences of
liquidation to
         investors, such as the losses of the investment opportunity in a
target company, any price
         appreciation in the combined company, and the warrants, which would
expire worthless.
 Bill Chen
FirstName LastNameBill  Chen
LBBB Merger   Corp.
Comapany14,
December  NameLBBB
              2022     Merger Corp.
December
Page  8   14, 2022 Page 8
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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

        You may contact Joseph Kempf, Senior Staff Accountant, at 202-551-3352
or Inessa
Kessman, Senior Staff Accountant, at 202-551-3371 if you have questions
regarding comments
on the financial statements and related matters. Please contact Kyle Wiley,
Staff Attorney, at
202-344-5791 or Jeff Kauten, Staff Attorney, at 202-551-3447 with any other
questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:      Giovanni Caruso