# EDGAR Filing Document

**Accession Number:** 0001941189
**File Stem:** 0001493152-23-008052
**Filing Date:** 2023-3
**Character Count:** 4053
**Document Hash:** 789bf27ea5ae605bdb2d77475b217f39
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-008052.hdr.sgml**: 20230426

**ACCESSION NUMBER**: 0001493152-23-008052

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230317

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Tian'an Technology Group Ltd
- **CENTRAL INDEX KEY:** 0001941189
- **STANDARD INDUSTRIAL CLASSIFICATION:** MOTORS & GENERATORS [3621]
- **IRS NUMBER:** 002059465
- **STATE OF INCORPORATION:** D8
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** NO. 3500 XIUPU ROAD
- **STREET 2:** PUDONG NEW AREA
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 201315
- **BUSINESS PHONE:** 86 17127669333

**MAIL ADDRESS:**
- **STREET 1:** NO. 3500 XIUPU ROAD
- **STREET 2:** PUDONG NEW AREA
- **CITY:** SHANGHAI
- **STATE:** F4
- **ZIP:** 201315

![](formcorresp_001.jpg)

March 17, 2023

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, DC 20549

---

| | |
|:---|:---|
| Attn: | Ernest Greene |
|  | Claire Erlanger |
|  | Erin Donahue |
|  | Jay Ingram |

---

---

| | |
|:---|:---|
| **Re:** | **Tian'an Technology Group Ltd.** |
|  | **Amendment No. 4 to Registration Statement on Form F-1** |
|  | **Filed March 17, 2023** |
|  | **File No. 333-267453** |

---

Dear Sir and Madam:

On behalf of Tian'an Technology Group Ltd., a British Virgin Islands corporation (the "Company"), we hereby file with the Securities and Exchange Commission (the "Commission") an amended registration statement on Form F-1 (the "Amended Registration Statement") in response to the comments of the staff (the "Staff"), dated March 16, 2023, with reference to the Company's Registration Statement on Form F-1 filed with the Commission on March 1, 2023.

For the convenience of the Staff, each of the Staff's comments is included and is followed by the corresponding response of the Company. Unless the context indicates otherwise, references in this letter to "we," "us" and "our" refer to the Company on a consolidated basis.

<u>Amendment 1 to Form F-1 Filed on March 1, 2023</u>

<u>Index to the Consolidated Financial Statements, page 51</u>

1. We
 have read your response to prior comment 5. Since this is an initial public offering of your
 common shares, please include your December 31, 2022 financial statements pursuant to Item
 8. A.4 of Form 20-F or provide the appropriate representations in an exhibit to the filing
 as required by Instruction 2 to Item 8.A.4 prior to effectiveness of your registration statement.

**Response:** In response to the Staff's comment, we have provided exhibit 99.1

420 Lexington Avenue, Suite 2446, New York, NY 10170

1212 Wilshire Blvd., Suite 810, Los Angeles, CA 90025

NYC Office: 646.861.7891

CA Office: 818.930.5686

**www.cronelawgroup.com**

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

March 17, 2023

<u>General</u>

2. Please
 revise your disclosure to clarify whether or not you will be required to comply with the
 filing requirements or procedures set forth in the CSRC Trial Measures that will come into
 effect on March 31, 2023. If you are required, please also discuss the risks associated with
 non-compliance with the CSRC Trial Measures.

**Response:** In response to the Staff's comment, we have revised the disclosure on the cover page, page 7 and 18 of the Amended Registration Statement.

We hope the Amended Registration Statement addresses the comments of the Commission. If we can provide any further assistance, please do not hesitate to contact the undersigned.

---

| | |
|:---|:---|
| Sincerely, | Sincerely, |
| THE CRONE LAW GROUP P.C. | THE CRONE LAW GROUP P.C. |
| By: | */s/ Cassi Olson* |
|  | Cassi Olson |

---

cc: Cong He

420 Lexington Avenue, Suite 2446, New York, NY 10170

1212 Wilshire Blvd., Suite 810, Los Angeles, CA 90025

NYC Office: 646.861.7891

CA Office: 818.930.5686

**www.cronelawgroup.com**