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                  December 12, 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
                                                            File No. 1-41434

       Dear Andy Jin:

              We issued a comment on the above captioned filing on October 31,
2023. On November
       21, 2023, we issued a follow-up letter informing you that the comment
remained outstanding and
       unresolved, and absent a substantive response, we would act consistent
with our obligations
       under the federal securities laws.

                As you have not provided a substantive response, we are
terminating our review and will
       take further steps as we deem appropriate. These steps include releasing
publicly, through the
       agency's EDGAR system, all correspondence, including this letter,
relating to the review of your
       filing, 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