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                             January 12, 2023

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

                                                        Re: LBBB Merger Corp.
                                                            Amendment No. 1 to
Registration Statement on Form S-4
                                                            Filed December 28,
2022
                                                            File No. 333-268343

       Dear Bill Chen:

             We have reviewed your amended 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.
Unless we note
       otherwise, our references to prior comments are to comments in our
December 14, 2022 letter.

       Amendment No. 1 to Registration Statement on Form S-4

       Risk Factors
       Risk Related to Nature's Miracle's Business and Industry
       Our reliance on a limited base of suppliers for our products may result
in disruptions to our
       business..., page 47

   1.                                                   We note your response
to prior comment 4 that your subsidiary, Hydroman, entered into
                                                        an exclusive supply
agreement with Megaphoton. Please disclose the percentage of total
                                                        sales attributable to
Megaphoton and, to the extent that you are substantially dependent on
                                                        such agreement, file
the agreement as an exhibit. Refer to Item 601(b)(10)(B)(ii) of
                                                        Regulation S-K.
 Bill Chen
FirstName  LastNameBill  Chen
LBBB Merger    Corp.
Comapany
January 12,NameLBBB
            2023        Merger Corp.
January
Page  2 12, 2023 Page 2
FirstName LastName
Nature's Miracle, Inc. Management's Discussion and Analysis
Results of Operations, page 143

2.       We have considered your response to comment 11 and note that, in the
revised text,
         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 is provided. For instance, on page 146, Nature   s Miracle
attributes an increase in
         costs of revenues and gross profit primarily "to increased inventory
cost related to the
         increase in revenues" and also to increased "lease expenses associated
with the new
         warehouse leases, delivery and shipping costs". These material factors
are not
         quantified. Please refer to Item 303(b) of Regulation S-K and revise
to quantify material
         changes in line items, including where material changes within a line
items offset one
         another.
Financial Statements
Nature's Miracle, Inc.
Consolidated and Combined Statements of Cash Flows, page F-5

3.       You state that you deconsolidated Upland on August 27, 2022, however
you show cash
         used to purchase property and equipment for $4.4 million and cash
inflow from mortgage
         loan borrowing for $3 million for the nine months ended September 30,
2022. Please
         explain those balances if Upland is no longer consolidated. Also,
explain why the
         consolidation and deconsolidation of Upland would result in a cash
inflow of $1.3
         million. Please revise accordingly.

Note 2 -Basis of Presentation and Summary of significant accounting policies
Variable interest entity, page F-7

4.       We note your disclosure on page F-7 regarding Upland 858 LLC (Upland).
It appears that
         at some point in early 2022 you considered Upland to be a variable
interest entity (VIE)
         for which you were the primary beneficiary which resulted in
consolidation of Upland.
         However, upon the assignment of an unsecured promissory note to
related parties, you
         deconsolidated Upland stating a "variable interest no longer existed."
Also, it appears that
         the note assignment was executed as a transaction solely between
Nature's
         Miracle/Visiontech shareholders and Upland. In this regard:
             Tell us and disclose if Nature's Miracle/Visiontech provided
consent to surrender its
              right to directly collect such amounts due from Upland.
             Tell us and disclose Nature's Miracle/Visiontech's intention of
collecting the loan
              amounts from their own shareholders.
             Tell us why the loan was assigned to your shareholders versus
unrelated third
              parties.
             Given the related party nature of the note assignment, tell us why
you believe the
              assignment has economic substance.
 Bill Chen
LBBB Merger Corp.
January 12, 2023
Page 3
                Provide us with your accounting analysis as to why you
determined that an
              assignment of the unsecured promissory note to related parties
should result in
              deconsolidation of Upland. Your response should reference
accounting literature
              used in your analysis, including how you considered the related
party nature of these
              transactions per ASC 810-10-25-43.
Note 9 - Equity, page F-15

5.       We note from your responses to comments 21 and 22 that you determined
that Nature's
         Miracle was the acquired entity for accounting purposes in its
combination with
         Visiontech Group and Hydroman. Clarify your response to comment 20 and
tell us if the
         $239,139 cash inflow from investing activities relates to cash
acquired in the reverse
         merger. Revise your label accordingly.
Note 10 - Concentration of risk, page F-17

6.       We note your response to comment 25 and your new disclosure. However,
we also note
         based on disclosure on page 48 that you and Megaphoton have an
exclusive supplier
         agreement. Please disclose information about the exclusive supplier
agreement in the
         notes to your financial statements and in your MD&A.
Note 1 - Nature of business and organization, page F-26

7.       We have considered your response to comments 21 and 22, and note from
your response
         to comment 22 that Nature's Miracle was formed on March 31, 2022,
shortly before it
         entered into the June 1, 2022 Share Exchange Agreement with Visiontech
Group, Inc. and
         Hydroman, Inc. It further appears from your response to comment 20
that Nature's
         Miracle was capitalized via the April 15, 2022 subscription agreement
for
         $394,000, which according to Nature's Miracle's September 30, 2022
Statement of
         Changes to Stockholders' Equity, appears to be Nature's Miracle's sole
contribution in its
         merger with Visiontech and Hydroman. Moreover, it appears from your
discussion of
         results of operations in MD&A that Nature's Miracle brought little if
any revenues and
         operating expenses to the combined entity. Tell us your consideration
of ASC 805-10-55-
         3A through 55-6 and ASC 805-10-55-8 through 55-9 as to whether or not
Nature's
         Miracle was a business and therefore within the scope of ASC 805.
8.     Tell us your consideration of the guidance provided by ASC 805-10-25-4
through 25-5
       regarding your identification of the accounting acquirer in the Nature's
Miracle,
       Visiontech and Hydroman combination. It appears that common control did
not exist
       between Visiontech and Hydroman prior to the June 2022 combination with
Nature's
FirstName LastNameBill Chen
       Miracle. In the absence of prior common control over Visiontech and
Hydroman it is
Comapany    NameLBBB
       unclear          Mergerand
               how Visiontech    Corp.
                                    Hydroman together can be identified as
joint accounting
Januaryacquirers.
        12, 2023 Please
                  Page 3advise.
FirstName LastName
 Bill Chen
FirstName  LastNameBill  Chen
LBBB Merger    Corp.
Comapany
January 12,NameLBBB
            2023        Merger Corp.
January
Page  4 12, 2023 Page 4
FirstName LastName
9.       Tell us and disclose Mr. James Li's role prior to the June 1, 2022
merger between Nature   s
         Miracle, Visiontech, and Hydroman. Confirm that he is the CEO of
Nature's Miracle after
         the merger between Nature   s Miracle, Visiontech, and Hydroman, and
that he will
         continue to be the CEO of the company after the merger with LBBB
Merger Corp.
        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