United States securities and exchange commission logo
September 6, 2023
Guolin Tao
Chief Executive Officer
Entrepreneur Universe Bright Group
Suite 907, Saigao City Plaza Building 2
No. 170, Weiyang Road
Xi an, China
Re: Entrepreneur
Universe Bright Group
Form 10-K for
Fiscal Year Ended December 31, 2022
Filed March 29,
2023
Response dated
August 10, 2023
File No. 000-56305
Dear Guolin Tao:
We have reviewed your August 10, 2023 response to our comment
letter and have the
following comment. In our comment, we may ask you to provide us with
information so we may
better understand your disclosure.
Please respond to this comment within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe our
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your response to this comment, we may have
additional
comments. Unless we note otherwise, our references to prior comments are
to comments in our
August 1, 2023 letter.
Form 10-K for Fiscal Year Ended December 31, 2022
General
1. With respect to your
submission, we note that you have included language that such
disclosure is to the
extent known by the company and known by the company. Please
supplementally confirm
without qualification, if true, that your articles and the articles of
your consolidated
foreign operating entities do not contain wording from any charter of
the Chinese Communist
Party.
Guolin Tao
FirstName LastNameGuolin
Entrepreneur Universe BrightTao
Group
Comapany 6,
September NameEntrepreneur
2023 Universe Bright Group
September
Page 2 6, 2023 Page 2
FirstName LastName
You may contact Christopher Dunham at 202-551-3783 or Jennifer Gowetski
at 202-551-
3401 if you have any questions about comments related to your status as a
Commission-
Identified Issuer during your most recently completed fiscal year. Please
contact Abe
Friedman at 202-551-8298 or Patrick Kuhn at 202-551-3308 with any other
questions.
Sincerely,
Division of Corporation
Finance
Office of Trade &
Services