<SEC-DOCUMENT>0001683168-22-004799.txt : 20220908
<SEC-HEADER>0001683168-22-004799.hdr.sgml : 20220908
<ACCEPTANCE-DATETIME>20220706155734
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001683168-22-004799
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20220706

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			NOCERA, INC.
		CENTRAL INDEX KEY:			0001756180
		STANDARD INDUSTRIAL CLASSIFICATION:	AGRICULTURE PRODUCTION - LIVESTOCK & ANIMAL SPECIALTIES [0200]
		IRS NUMBER:				161626611
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2030 POWERS FERRY RD., SE, SUITE 212
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30339
		BUSINESS PHONE:		(404) 816-8240

	MAIL ADDRESS:	
		STREET 1:		2030 POWERS FERRY RD., SE, SUITE 212
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30339
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="text-align: center; margin-top: 0; margin-bottom: 0">&nbsp;<IMG SRC="image_001.jpg" ALT=""></P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Nocera, Inc.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">3F (Building B), No. 185, Sec. 1, Datong Rd.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Xizhi Dist., New Taipei City 221, Taiwan</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">July 6, 2022</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Attention: Tyler Howes</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0.25in"><B>Re: Nocera,
Inc. Withdrawal of Acceleration Request</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.75in; text-align: justify"><B>Registration Statement on Form S-1,
as amended</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: 0.25in"><B>File No. 333-264059</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">Reference is made to our letter,
dated July 1, 2022, in which we requested acceleration of the effective date of the above referenced&nbsp;Registration Statement&nbsp;to
5:00 p.m., Eastern Time, on Wednesday, July 6, 2022. We are no longer requesting that such Registration Statement be declared effective
at such time, and we hereby formally, and with immediate effect,&nbsp;withdraw&nbsp;our request for acceleration of the effective date.
By separate letter, the representatives of the underwriters of the issuance of the securities being registered join this request for withdrawal.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 3in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 3in">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 50%">&nbsp;</TD>
  <TD STYLE="width: 50%">Very truly yours,</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>By: <I>/s/ Yin-Chieh Cheng</I></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>Name: Yin-Chieh Cheng</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>Title: Chief Executive Officer and
President</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 3in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 3in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.5in; text-align: justify; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 2.5in; text-indent: 0.5in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 24pt 0pt 0; text-indent: 3in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 24pt 0pt 3in; text-indent: 0.25in"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 20pt 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">cc: Philip Magri, Carmel, Milazzo &amp; Feil LLP</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  M *X# 2(  A$! Q$!_\0
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#*/_9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
