United States securities and exchange commission logo
September 29, 2023
Xiaoming Li
Chief Executive Officer
Meta Data Ltd
Flat H 3/F, Haribest Industrial Building , 45-47 Au Pui Wan Street
Sha Tin New Territories
Hong Kong
Re: Meta Data Ltd
Annual Report on
Form 20-F for the Fiscal Year Ended August 31, 2022
Filed December 30,
2022
Response dated
August 16, 2023
File No. 001-38430
Dear Xiaoming Li:
We have reviewed your August 16, 2023 response to our comment
letter and have the
following comments. In some of our comments, we may ask you to provide
us with information
so we may better understand your disclosure.
Please respond to these comments 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
comments apply to your facts and circumstances, please tell us why in
your response.
After reviewing your response to these comments, we may have
additional
comments. Unless we note otherwise, our references to prior comments are
to comments in our
August 10, 2023 letter.
Response Letter dated August 16, 2023
Transfers Between Our Company and Our Subsidiaries, page 1
1. We note your response
to comment 1, as well as your revised disclosure. Please revise to
identify the particular
entities that transferred and received the relevant cash transfers that
you quantify.
Xiaoming Li
FirstName LastNameXiaoming Li
Meta Data Ltd
Comapany 29,
September NameMeta
2023 Data Ltd
September
Page 2 29, 2023 Page 2
FirstName LastName
Please contact Brian Fetterolf at 202-551-6613 or Jennifer L pez Molina
at 202-551-
3792 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Trade &
Services
cc: Joan Wu