July 28, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Tyler Howes
| Re: | Nocera, Inc. | |
| Registration Statement on Form S-1, as amended | ||
| File No. 333-264059 |
Dear Mr. Howes:
Reference is made to our letter, dated July 25, 2022, in which we requested the acceleration of the effective date of the above-referenced Registration Statement for 5:00 p.m., Eastern Time, on Wednesday, July 27, 2022, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.
| Very truly yours, | |
Spartan Capital Securities, LLC
| |
| By: /s/ Jason Diamond | |
| Name: Jason Diamond | |
| Title: Managing Director, Head of Investment Banking | |
Revere Securities LLC
| |
| By: /s/ Arthur DeFilippo | |
| Name: Arthur DeFilippo | |
| Title: Managing Director | |
| cc: | Lucosky Brookman LLP |
| Nocera, Inc. |
| 1 |
