UONLIVE CORPORATION
| 1107, Lippo Centre Tower 1, 89 Queensway Admiralty, Hong Kong |
March 26, 2021
Via Edgar
United State Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, DC 20549
Attention: | Kathleen Collins |
Jan Woo
Re: | Uonlive Corporation |
Amendment No. 2 to
Registration Statement on Form 10-12G
Filed March 11, 2021
File No. 000-26119
Dear Sir or Madam:
Uonlive Corporation (the “Company”) will be filing amendment number 3 (the “Amendment”) to the Registration Statement on Form 10-12G (the “Registration Statement”) in response to your recent review letter addressed to Raymond Fu, Chief Executive Officer of the Company, dated March 11, 2021 (the “SEC Letter”). This response letter, along with the amended Offering Statement, addresses the concerns you have expressed. The following numbered responses correspond to the comment numbers in the SEC Letter.
Amendment No. 2 to Registration Statement on Form 10-12G
General
1. It appears that your filing does not comply with the requirements of the Exchange Act, the rules and regulations under the Act and the requirements of the form. Specifically, your financial statements do not meet the updating requirements of Rule 8-08 of Regulation S-X. As such, we will defer further review of your filing until you have provided the necessary financial statements.
We have updated our financial statements in the Registration Statement accordingly.
Please direct your correspondence regarding this matter to the undersigned.
Very truly yours, | |
/s/ Raymond Fu | |
Raymond Fu |