# EDGAR Filing Document

**Accession Number:** 0000831378
**File Stem:** 0000000000-23-001861
**Filing Date:** 2023-2
**Character Count:** 7779
**Document Hash:** c977fb421ce958dbc4bc0273dbe05500
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001861.hdr.sgml**: 20240223

**ACCESSION NUMBER**: 0000000000-23-001861

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230224

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** LVPAI GROUP Ltd
- **CENTRAL INDEX KEY:** 0000831378
- **STANDARD INDUSTRIAL CLASSIFICATION:** INVESTORS, NEC [6799]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **IRS NUMBER:** 760251547
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0131

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 033-20966

**BUSINESS ADDRESS:**
- **STREET 1:** 110 WALL STREET SUITE 15C
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10005
- **BUSINESS PHONE:** 2127018527

**MAIL ADDRESS:**
- **STREET 1:** 1825 EYE STREET, N.W., SUITE 400
- **CITY:** WASHINGTON
- **STATE:** DC
- **ZIP:** 20006

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FINOTEC GROUP INC
- **DATE OF NAME CHANGE:** 20020318

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ONLINE INTERNATIONAL CORP /NV/
- **DATE OF NAME CHANGE:** 19990923

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CONDOR WEST CORP
- **DATE OF NAME CHANGE:** 19920703
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-22-014421

## Text-Extract

```

United States securities and exchange commission logo

                             February 24, 2023

       Chen Yuanhang
       Chief Executive Officer
       LVPAI GROUP Ltd
       50 West Liberty Street, Suite 880
       Reno, Nevada 89501

                                                        Re: LVPAI GROUP Ltd
                                                            Form 10-K for the
fiscal year ended January 31, 2022
                                                            Response dated
September 15, 2022
                                                            File No. 033-20966

       Dear Chen Yuanhang:

               We have reviewed your September 15, 2022 response to our comment
letter and have the
       following comment. In our comment, we may 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. Unless we note otherwise, our references to prior comments are
to comments in our
       September 1, 2022 letter.

       Form 10-K for the fiscal year ended January 31, 2022

       General

   1.                                                   We note that your
response to prior comment 1 does not appear to address
                                                        several comments
referenced in our Sample Letter to China-Based Companies. In
                                                        response to this
comment, please confirm that your revised disclosure will address clearly
                                                        each comment in the
Sample Letter that is applicable to you. See, as examples only,
                                                        Sample Letter comments
8, 14 and 15. In addition, please confirm your future disclosure
                                                        will address each of
the following:
                                                            the enforcement
risks related to civil liabilities due to you, your sponsor and/or your
                                                             officers and
directors being located in China or Hong Kong;
                                                            any PRC regulations
concerning mergers and acquisitions by foreign investors to
                                                             which your initial
business combination transaction may be subject; and
 Chen Yuanhang
LVPAI GROUP Ltd
February 24, 2023
Page 2
            the risk to investors that you may not be able to complete an
initial business
          combination with a U.S. target company should the transaction be
subject to review
          by a U.S. government entity, such as the Committee on Foreign
Investment in the
          United States (CFIUS).

       You may contact Peter McPhun at 202-551-3581 or Wilson Lee at
202-551-3468 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Ruairi Regan at 202-551-3269 or Maryse Mills-Apenteng at 202-551-3457
with any
other questions.

                                                         Sincerely,
FirstName LastNameChen Yuanhang
                                                         Division of
Corporation Finance
Comapany NameLVPAI GROUP Ltd
                                                         Office of Real Estate
& Construction
February 24, 2023 Page 2
cc:       Ben Borgers, Esq.
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

DIVISION OF
CORPORATION FINANCE

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

February 24, 2023

Chen Yuanhang
Chief Executive Officer
LVPAI GROUP Ltd
50 West Liberty Street, Suite 880
Reno, Nevada 89501

**Re: LVPAI GROUP Ltd**

**Form 10-K for the fiscal year ended January 31, 2022**

**Response dated September 15, 2022**

**File No. 033-20966**

Dear Chen Yuanhang:

We have reviewed your September 15, 2022 response to our comment letter and have the following comment. In our comment, we may 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. Unless we note otherwise, our references to prior comments are to comments in our September 1, 2022 letter.

Form 10-K for the fiscal year ended January 31, 2022

General

1. We note that your response to prior comment 1 does not appear to address several comments referenced in our Sample Letter to China-Based Companies. In response to this comment, please confirm that your revised disclosure will address clearly each comment in the Sample Letter that is applicable to you. See, as examples only, Sample Letter comments 8, 14 and 15. In addition, please confirm your future disclosure will address each of the following:
- the enforcement risks related to civil liabilities due to you, your sponsor and/or your officers and directors being located in China or Hong Kong;
- any PRC regulations concerning mergers and acquisitions by foreign investors to which your initial business combination transaction may be subject; and

Chen Yuanhang
LVPAI GROUP Ltd
February 24, 2023
Page 2

- the risk to investors that you may not be able to complete an initial business combination with a U.S. target company should the transaction be subject to review by a U.S. government entity, such as the Committee on Foreign Investment in the United States (CFIUS).

You may contact Peter McPhun at 202-551-3581 or Wilson Lee at 202-551-3468 if you have questions regarding comments on the financial statements and related matters. Please contact Ruairi Regan at 202-551-3269 or Maryse Mills-Apenteng at 202-551-3457 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Real Estate & Construction

cc: Ben Borgers, Esq.