# EDGAR Filing Document

**Accession Number:** 0001947861
**File Stem:** 0000000000-25-006909
**Filing Date:** 2025-6
**Character Count:** 3432
**Document Hash:** 008edaa6a5e523628a2c2a045265f7fd
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006909.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0000000000-25-006909

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250630

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Nature's Miracle Holding Inc.
- **CENTRAL INDEX KEY:** 0001947861
- **STANDARD INDUSTRIAL CLASSIFICATION:** FARM MACHINERY & EQUIPMENT [3523]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-287013

**BUSINESS ADDRESS:**
- **STREET 1:** 858 NORTH CENTRAL AVENUE
- **CITY:** UPLAND
- **STATE:** CA
- **ZIP:** 91786
- **BUSINESS PHONE:** 888-420-3694

**MAIL ADDRESS:**
- **STREET 1:** 858 NORTH CENTRAL AVENUE
- **CITY:** UPLAND
- **STATE:** CA
- **ZIP:** 91786

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** LBBB Merger Corp.
- **DATE OF NAME CHANGE:** 20220922
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-040269

## Text-Extract

```

                                                            June 30, 2025

Tie (James) Li
Chief Executive Officer
Nature's Miracle Holding Inc.
3281 E. Guasti Rd. Suite 175
Ontario, CA 91761

       Re: Nature's Miracle Holding Inc.
           Amendment No. 2 to Registration Statement on Form S-1
           Filed June 18, 2025
           File No. 333-287013
Dear Tie (James) Li:

     We have reviewed your amended registration statement and have the
following
comment.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe the comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Amendment No. 1 to Form S-1
Selling Stockholders, page 86

1.     We note that the selling stockholder table on page 86 does not reflect
that the
       Commitment Shares were already issued to GHS Investments. Please advise
whether
       these shares were issued at the time of the execution of the equity
financing agreement
       with GHS, as indicated in the equity financing agreement and on page 10
of the Form
       S-1. If so, please revise the selling stockholder table to include the
Commitment
       Shares in the number of shares beneficially owned by GHS prior to the
offering. Also
       revise footnote 3 to the selling stockholder table to include the
Commitment Shares in
       the number of shares outstanding prior to the offering and make
corresponding
       changes to page 10 under "Summary of the Offering." Lastly, have counsel
revise its
       legality opinion to reflect that the Commitment shares are outstanding.
 June 30, 2025
Page 2

       Please contact Kathleen Krebs at 202-551-3350 or Larry Spirgel at
202-551-3815
with any other questions.

                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Technology
cc:   Giovanni Caruso, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._