RUBBER LEAF INC.
Qixing Road, Weng’ao Industrial Zone
Chunhu Subdistrict, Fenghua District
Ningbo, Zhejiang, China
Tele: +86-0574-88733850
November 7, 2022
Division of Corporation Finance
SECURITIES AND EXCHANGE COMMISSION
100 F Street NE Washington D.C. 202549
Attn: | Andi Carpenter, Staff Accountant |
Anne McConnell, Staff Accountant | |
Bradley Ecker, Staff Attorney | |
Jay Ingram, Staff Attorney | |
Re: | Rubber Leaf Inc (“Registrant” and/or “Company”) |
Amendment No. 5 to Registration Statement on Form S-1 | |
Filed on October 19, 2022 | |
File No. 333-261070 |
Gentlepersons:
On behalf of the Registrant, I hereby request “acceleration” of the effective date of the Registration Statement to 12:00 p.m., Washington, D.C. time, on Thursday, November 10, 2022, or as soon thereafter as practical.
Thank you for your cooperation and courtesies in this matter.
Very truly yours, | ||
By: | /s/ Hua Wang | |
Hua Wang, CFO |