# EDGAR Filing Document

**Accession Number:** 0001683252
**File Stem:** 0000000000-23-001577
**Filing Date:** 2023-2
**Character Count:** 6304
**Document Hash:** 06ddfd1254f38b634d27e395dfe6666c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001577.hdr.sgml**: 20230703

**ACCESSION NUMBER**: 0000000000-23-001577

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230215

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** TOKEN COMMUNITIES LTD.
- **CENTRAL INDEX KEY:** 0001683252
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **IRS NUMBER:** 813709511
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 850 TIDEWATER SHORE LOOP
- **STREET 2:** SUITE 402
- **CITY:** BRADENTON
- **STATE:** FL
- **ZIP:** 34208
- **BUSINESS PHONE:** 2025365191

**MAIL ADDRESS:**
- **STREET 1:** 850 TIDEWATER SHORE LOOP
- **STREET 2:** SUITE 402
- **CITY:** BRADENTON
- **STATE:** FL
- **ZIP:** 34208

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Pacific Media Group Enterprises, Inc.
- **DATE OF NAME CHANGE:** 20160829
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-22-063699

## Text-Extract

```

United States securities and exchange commission logo

                             February 15, 2023

       David Chen
       Chief Executive Officer
       Token Communities Ltd.
       4802 Lena Road, Unit 105
       Bradenton, Florida, 34211

                                                        Re: Token Communities
Ltd.
                                                            Form 10-K for the
Year Ended June 30, 2022
                                                            Filed October 13,
2022
                                                            Form 8-K filed
January 12, 2023
                                                            File No. 000-55688

       Dear David Chen:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comment. In our comment, we ask you
to provide us with
       information so we may better understand your disclosure.

              Please respond to this comment within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comment applies to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to this comment, we may have additional comments.

       Form 8-K filed January 12, 2023

       Item 2.01 Completion of Acquisition or Disposition of Assets. , page 2

   1.                                                   It appears that
immediately before the transaction with Elements of Health and Wellness,
                                                        Inc., you may have been
a shell company as defined in Rule 12b-2 under the Securities
                                                        Exchange Act of 1934,
as amended. Please amend your report to provide the information
                                                        required by Item
2.01(f) of Form 8-K and the related financial information required by
                                                        Item 9.01 of Form 8-K,
or provide us with a detailed analysis of why this disclosure is not
                                                        required.
              In closing, we remind you that the company and its management are
responsible for the
       accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
       absence of action by the staff.
 David Chen
Token Communities Ltd.
February 15, 2023
Page 2

       You may contact Kathryn Jacobson, Senior Staff Accountant at (202)
551-3365 or
Robert Littlepage, Accountant Branch Chief at (202) 551-3361 with any
questions.

FirstName LastNameDavid Chen                            Sincerely,
Comapany NameToken Communities Ltd.
                                                        Division of Corporation
Finance
February 15, 2023 Page 2                                Office of Technology
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 15, 2023

David Chen  
Chief Executive Officer  
Token Communities Ltd.  
4802 Lena Road, Unit 105  
Bradenton, Florida, 34211

# **Re: Token Communities Ltd.**

**Form 10-K for the Year Ended June 30, 2022**

**Filed October 13, 2022**

**Form 8-K filed January 12, 2023**

**File No. 000-55688**

Dear David Chen:

We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In our comment, we ask you to provide us with information so we may better understand your disclosure.

Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this comment, we may have additional comments.

Form 8-K filed January 12, 2023

Item 2.01 Completion of Acquisition or Disposition of Assets. , page 2

1. It appears that immediately before the transaction with Elements of Health and Wellness, Inc., you may have been a shell company as defined in Rule 12b-2 under the Securities Exchange Act of 1934, as amended. Please amend your report to provide the information required by Item 2.01(f) of Form 8-K and the related financial information required by Item 9.01 of Form 8-K, or provide us with a detailed analysis of why this disclosure is not required.

In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

David Chen
Token Communities Ltd.
February 15, 2023
Page 2

You may contact Kathryn Jacobson, Senior Staff Accountant at (202) 551-3365 or Robert Littlepage, Accountant Branch Chief at (202) 551-3361 with any questions.

Sincerely,

Division of Corporation Finance
Office of Technology