# EDGAR Filing Document

**Accession Number:** 0001947861
**File Stem:** 0000000000-23-000988
**Filing Date:** 2023-1
**Character Count:** 9856
**Document Hash:** 97061ff6c953dae10abe48cb5fc7bcb4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000988.hdr.sgml**: 20240313

**ACCESSION NUMBER**: 0000000000-23-000988

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230131

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Nature's Miracle Holding Inc.
- **CENTRAL INDEX KEY:** 0001947861
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **IRS NUMBER:** 000000000

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-268343

**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**: 0001104659-22-118568

## Text-Extract

```

United States securities and exchange commission logo

                              January 31, 2023

       Bill Chen
       Chief Executive Officer
       LBBB Merger Corp.
       667 Madison Avenue
       New York, NY 10065

                                                        Re: LBBB Merger Corp.
                                                            Amendment No. 2 to
Registration Statement on Form S-4
                                                            Filed January 20,
2023
                                                            File No. 333-268343

       Dear Bill Chen:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply 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 these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
January 12, 2023 letter.

       Amendment No. 2 to Registration Statement on Form S-4

       Financial Statements
       Nature's Miracle, Inc.
       Consolidated and Combined Statements of Cash Flows, page F-5

   1.                                                   We note your response
to comment 3. It appears you combine cash and non-cash
                                                        transactions, please
revise to disclose non-cash investing and finance activities separately
                                                        in accordance with ASC
230-10-50-3 through 50-6.
 Bill Chen
FirstName  LastNameBill  Chen
LBBB Merger    Corp.
Comapany
January 31,NameLBBB
            2023        Merger Corp.
January
Page  2 31, 2023 Page 2
FirstName LastName
Variable interest entity, page F-7

2.       We note your response to comment 4. As previously requested, please
clarify for us and
         disclose if Nature's Miracle/Visiontech provided consent to surrender
its right to collect
         amounts due from Upland.
3.       We further note your response to comment 4 only addresses
sub-paragraph 'd' of ASC
         810-10-25-43. As previously requested, please provide us with a full
accounting analysis
         as to how you determined that an assignment of the unsecured
promissory note to related
         parties should result in deconsolidation of Upland. Your response
should reference all
         pertinent accounting literature used in your analysis.
Note 1 - Nature of business and organization, page F-26

4.       Since Nature   s Miracle was formed solely to facilitate a merger
between Visiontech and
         Hydroman, we do not believe it is a business. We refer to guidance in
ASC 805-10-55-5D
         and 5E. Please revise accordingly.
5.       We note that your response to comment 8 states that Visiontech and
Hydroman "did not
         have formal common control" before their combination with Nature's
Miracle. If no
         common control existed prior to their combination with Nature's
Miracles it is unclear
         how your accounting for the transaction complies with ASC 805-10-25-4,
which requires
         that "[f]or each business combination, one of the combining entities
shall be identified as
         the acquirer." Please revise, accordingly.
General

6.       We note based on disclosure on page 171 that Jinlong (David) Du will
serve as Director of
         New Nature   s Miracle following the Business Combination. Mr. Du is
also the CEO of
         Megaphoton, Inc. Given that Megaphoton, Inc. is also your major
supplier, please
         disclose the related party nature of transactions with Megaphoton,
Inc. throughout your
         filing.
 Bill Chen
FirstName  LastNameBill  Chen
LBBB Merger    Corp.
Comapany
January 31,NameLBBB
            2023        Merger Corp.
January
Page  3 31, 2023 Page 3
FirstName LastName
        You may contact Joseph Kempf, Senior Staff Accountant, at 202-551-3352
or Inessa
Kessman, Senior Staff Accountant, at 202-551-3371 if you have questions
regarding comments
on the financial statements and related matters. Please contact Kyle Wiley,
Staff Attorney, at
202-344-5791 or Jeff Kauten, Staff Attorney, at 202-551-3447 with any other
questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:      Giovanni Caruso

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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

CORPORATION FINANCE

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

January 31, 2023

Bill Chen  
Chief Executive Officer  
LBBB Merger Corp.  
667 Madison Avenue  
New York, NY 10065

**Re: LBBB Merger Corp.**

**Amendment No. 2 to Registration Statement on Form S-4**

**Filed January 20, 2023**

**File No. 333-268343**

Dear Bill Chen:

We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply 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 these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our January 12, 2023 letter.

Amendment No. 2 to Registration Statement on Form S-4

Financial Statements

Nature's Miracle, Inc.

Consolidated and Combined Statements of Cash Flows, page F-5

1. We note your response to comment 3. It appears you combine cash and non-cash transactions, please revise to disclose non-cash investing and finance activities separately in accordance with ASC 230-10-50-3 through 50-6.

Bill Chen
LBBB Merger Corp.
January 31, 2023
Page 2

Variable interest entity, page F-7

2. We note your response to comment 4. As previously requested, please clarify for us and disclose if Nature's Miracle/Visiontech provided consent to surrender its right to collect amounts due from Upland.
3. We further note your response to comment 4 only addresses sub-paragraph 'd' of ASC 810-10-25-43. As previously requested, please provide us with a full accounting analysis as to how you determined that an assignment of the unsecured promissory note to related parties should result in deconsolidation of Upland. Your response should reference all pertinent accounting literature used in your analysis.

Note 1 - Nature of business and organization, page F-26

4. Since Nature's Miracle was formed solely to facilitate a merger between Visiontech and Hydroman, we do not believe it is a business. We refer to guidance in ASC 805-10-55-5D and 5E. Please revise accordingly.
5. We note that your response to comment 8 states that Visiontech and Hydroman "did not have formal common control" before their combination with Nature's Miracle. If no common control existed prior to their combination with Nature's Miracles it is unclear how your accounting for the transaction complies with ASC 805-10-25-4, which requires that "[f]or each business combination, one of the combining entities shall be identified as the acquirer." Please revise, accordingly.

General

6. We note based on disclosure on page 171 that Jinlong (David) Du will serve as Director of New Nature's Miracle following the Business Combination. Mr. Du is also the CEO of Megaphoton, Inc. Given that Megaphoton, Inc. is also your major supplier, please disclose the related party nature of transactions with Megaphoton, Inc. throughout your filing.

Bill Chen
LBBB Merger Corp.
January 31, 2023
Page 3

You may contact Joseph Kempf, Senior Staff Accountant, at 202-551-3352 or Inessa Kessman, Senior Staff Accountant, at 202-551-3371 if you have questions regarding comments on the financial statements and related matters. Please contact Kyle Wiley, Staff Attorney, at 202-344-5791 or Jeff Kauten, Staff Attorney, at 202-551-3447 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Technology

cc: Giovanni Caruso