Nocera, Inc.
3F (Building B), No. 185, Sec. 1, Datong Rd.
Xizhi Dist., New Taipei City 221, Taiwan
July 6, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Tyler Howes
Re: Nocera, Inc. Withdrawal of Acceleration Request
Registration Statement on Form S-1, as amended
File No. 333-264059
Ladies and Gentlemen:
Reference is made to our letter, dated July 1, 2022, in which we requested acceleration of the effective date of the above referenced Registration Statement to 5:00 p.m., Eastern Time, on Wednesday, July 6, 2022. We are no longer requesting that such Registration Statement be declared effective at such time, and we hereby formally, and with immediate effect, withdraw our request for acceleration of the effective date. By separate letter, the representatives of the underwriters of the issuance of the securities being registered join this request for withdrawal.
| Very truly yours, | |
| By: /s/ Yin-Chieh Cheng | |
| Name: Yin-Chieh Cheng | |
| Title: Chief Executive Officer and President | |
cc: Philip Magri, Carmel, Milazzo & Feil LLP