United States securities and exchange commission logo





                  October 24, 2023

       Andy Jin
       CEO
       NOCERA, INC.
       3F (Building B) , No. 185 , Sec. 1 , Datong Rd .
       Xizhi Dist. , New Taipei City 221
       Taiwan (R.O.C.)

                                                        Re: NOCERA, INC.
                                                            Form 10-K/A filed
September 6, 2023
                                                            Form 10-Q filed
August 21, 2023
                                                            File No. 1-41434

       Dear Andy Jin:

                We issued comments to you on the above captioned filings on
October 3, 2023. As of the
       date of this letter, these comments remain outstanding and unresolved.
We expect you to provide
       a complete, substantive response to these comments by November 7, 2023.
If you do not
       respond, we will, consistent with our obligations under the federal
securities laws, decide how
       we will seek to resolve material outstanding comments and complete our
review of your filings
       and your disclosure. Among other things, we may decide to release
publicly, through the
       agency's EDGAR system, all correspondence, including this letter,
relating to the review of your
       filings, consistent with the staff's decision to publicly release
comment and response letters
       relating to disclosure filings it has reviewed. Please contact Al Pavot
at 202-551-3738 or Terence
       O'Brien at 202-551-3355 with any questions.




                  Sincerely,


                  Division of Corporation Finance

                  Office of Industrial Applications and

                  Services
       cc:                                              Andy Jin