# EDGAR Filing Document

**Accession Number:** 0001947861
**File Stem:** 0000000000-25-005818
**Filing Date:** 2025-6
**Character Count:** 8302
**Document Hash:** 6b64959d78cc65ebffefc50085dbc163
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-005818.hdr.sgml**: 20250903

**ACCESSION NUMBER**: 0000000000-25-005818

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250603

**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 3, 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.
           Registration Statement on Form S-1
           Filed May 7, 2025
           File No. 333-287013
Dear Tie (James) Li:

       We have conducted a limited review of your registration statement and
have the
following comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a 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.

Registration Statement on Form S-1
Cover page

1.     You indicate on the cover page and elsewhere that the purchase price for
each put by
       the company to the investor is subject to a floor of $0.05 per share.
Please revise to
       clarify that, since your common shares are not listed on Nasdaq or a
national
       exchange, there is currently no floor price on the purchase price. In
this regard,
       Section 2.2 of the Equity Financing Agreement states the following: "The
Purchase
       Price of the Put shall be eighty percent (80%) percent of the Market
Price. Following
       an up-list to the NASDAQ or a national exchange, the Purchase Price
shall be ninety
       percent (90%) of the lowest volume weighted average price during the
Pricing Period,
       subject to a floor price of $0.05 per share, below which the Company
shall not deliver
       a Put (the 'Purchase Price')."
 June 3, 2025
Page 2
The Committed Equity Financing, page 10

2.     You indicate under the description of the Equity Financing Agreement
that the
       investor is not obligated to buy any shares under the Equity Financing
Agreement if it
       would result in the investor beneficially owning more than 4.99% of the
then-
       outstanding shares of common stock. Similarly, you also indicate under
the
       description of the Securities Purchase Agreement that the investor
cannot convert the
       Series A Preferred Stock if it results in the holder having more than
4.99% of the total
       outstanding common shares of the company. Please clarify in each of the
descriptions
       that the 4.99% beneficial ownership limitation does not prevent the
investor from
       selling some or all of the company's shares it acquires and then
acquiring additional
       shares so that investor is able to sell shares in excess of the 4.99%
beneficial
       ownership cap while never holding more than 4.99% of the company's
outstanding
       common shares.
EPFA, page 10

3.     You indicate that you are registering $20 million worth of shares
issuable under the
       Equity Financing Agreement, which may result in the issuance of up to
158,730,159
       shares based upon a purchase price calculated using the trading prices
of your shares
       on May 4, 2025. Please revise to clarify that you are registering
55,817,669 shares
       issuable under the Equity Financing Agreement. Disclose the approximate
amount
       you could receive under the Equity Financing Agreement if you issued all
55,817,669
       shares based upon the most recent and lowest traded price of your common
stock with
       a 20% discount. Also disclose the amount of shares you would have to
issue based
       upon this same price in order to receive the full $20 million under the
Equity
       Financing Agreement.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Liquidity and Capital Resources, page 36

4.     Please discuss the expansion of your business in the field of electric
vehicle
       distribution, data centers and Bitcoin mining and the related
commitments and
       uncertainties. For example, discuss the amount of funding needed to meet
your
       obligations under your agreements as well as the timing and resources
required to
       complete development of these businesses and to begin generating
revenues. To the
       extent you discuss these matters elsewhere in the prospectus, provide
descriptive
       cross-reference(s) to where the disclosure is located.
Business, page 40

5.     You indicate that your subsidiary entered into an investment agreement
on November
       22, 2024, to acquire 51% of Future Tech Incorporated. Please file the
agreement as an
       exhibit. Disclose the current stage of development of the Ohio-based
data center and
       vertical farming facility. Disclose the extent to which the closing
conditions have been
       met and if there is a deadline for meeting those conditions. Clarify
whether your
       initial investment was $200,000, as disclosed on page 56, or $700,000,
as disclosed on
       page 2. Disclose whether the initial investment was paid in cash or
other consideration
       and how the additional $2.8 million will be paid.
 June 3, 2025
Page 3

6.     You indicate that your subsidiary entered into a stock purchase
agreement on
       December 13, 2024, to acquire 90% of J&T Marigold Ltd, a Toronto-based
company
       developing a bitcoin mining facility, for up to $5.32 million. Please
file this purchase
       agreement as an exhibit. Disclose the material terms of the agreement,
including the
       payment schedule, the conditions to the company's payment obligations
and the
       termination date of the agreement. In addition, update your disclosure
to indicate
       whether phase I was completed in the first quarter of 2025 and whether
phase II is still
       expected to be completed in the second quarter of 2025. Explain what the
bitcoin
       mining facility will consist of at closing and the extent to which it
will be operational.
7.     Please provide more details regarding your new business distributing
electric vehicles.
       For example, discuss how you will source and supply the vehicles.
Disclose the
       material terms of the distribution agreements and purchase orders you
have entered
       into. To the extent material, file the agreements as exhibits.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Kathleen Krebs at 202-551-3350 or Jan Woo at 202-551-3453
with any
other questions.

                                                             Sincerely,

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

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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