# EDGAR Filing Document

**Accession Number:** 0001706509
**File Stem:** 0000000000-23-002221
**Filing Date:** 2023-3
**Character Count:** 4305
**Document Hash:** 9b13fc81cf6dceadad4c1820a787d903
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002221.hdr.sgml**: 20231103

**ACCESSION NUMBER**: 0000000000-23-002221

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230306

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Cosmos Group Holdings Inc.
- **CENTRAL INDEX KEY:** 0001706509
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **IRS NUMBER:** 223617931
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** ROOMS 1309-11, 13TH FLOOR
- **STREET 2:** TAI YAU BUILDING, NO. 181 JOHNSTON ROAD
- **CITY:** WANCHAI
- **STATE:** K3
- **ZIP:** 00000
- **BUSINESS PHONE:** 852 3188 9363

**MAIL ADDRESS:**
- **STREET 1:** ROOMS 1309-11, 13TH FLOOR
- **STREET 2:** TAI YAU BUILDING, NO. 181 JOHNSTON ROAD
- **CITY:** WANCHAI
- **STATE:** K3
- **ZIP:** 00000
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001640334-22-000801

## Text-Extract

```

United States securities and exchange commission logo

                      March 6, 2023

       Man Chung Chan
       Chief Executive Officer
       Cosmos Group Holdings Inc.
       37/F, Singapore Land Tower
       50 Raffles Place
       Singapore, 048623

                                                        Re: Cosmos Group
Holdings Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Form 10-Q for the
Quarterly Period Ended June 30, 2022
                                                            File No. 000-55793

       Dear Man Chung Chan:

               We issued comments to you on the above captioned filings on
September 22, 2022. As
       of the date of this letter, these comments remain outstanding and
unresolved. We expect you to
       provide a complete, substantive response to these comments by March 21,
2023.

               If you do not respond, we will, consistent with our obligations
under the federal securities
       laws, decide how we will seek to resolve material outstanding comments
and complete our
       review of your filings and your disclosure. Among other things, we may
decide to release
       publicly, through the agency's EDGAR system, all correspondence,
including this letter, relating
       to the review of your filings, consistent with the staff's decision to
publicly release comment and
       response letters relating to disclosure filings it has reviewed.

              Please contact Lorie Empie at (202) 551-3714 or Matthew Derby at
(202) 551-3334 with
       any questions.

                      Sincerely,

                      Division of Corporation Finance

                      Office of Crypto Assets

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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

DIVISION OF
CORPORATION FINANCE

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

March 6, 2023

Man Chung Chan
Chief Executive Officer
Cosmos Group Holdings Inc.
37/F, Singapore Land Tower
50 Raffles Place
Singapore, 048623

Re: Cosmos Group Holdings Inc.

Form 10-K for the Fiscal Year Ended December 31, 2021

Form 10-Q for the Quarterly Period Ended June 30, 2022

File No. 000-55793

Dear Man Chung Chan:

We issued comments to you on the above captioned filings on September 22, 2022. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by March 21, 2023.

If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filings and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed.

Please contact Lorie Empie at (202) 551-3714 or Matthew Derby at (202) 551-3334 with any questions.

Sincerely,

Division of Corporation Finance
Office of Crypto Assets