SEC – ‘UPLOAD’ from 9/21/22 re: Exent Corp. – ‘TEXT-EXTRACT’

On:  Wednesday, 9/21/22, at 1:30pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed   ·   Accession #:  0-22-10373

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Comment or Other Letter from the SEC   —   Delayed-Release

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     38K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC - PDF's         1      5K 
                Text                                                             

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC – PDF’s Text

United States securities and exchange commission logo                           

September 21, 2022                    

Li Deng                                                           
Principal Executive Officer                                       
Exent Corp.                                                       
Room 6B1-2, Block AB, Tianxiang Building,                         
Che Gong Miao, Futian District                                    
Shenzhen, Guangdong Province,                                     
China 517000                                                      

                                               Re: Exent Corp.
                                                         Form 10-Q for the
Quarterly Period Ended September 30, 2021                                       
                                                          Filed November 15,
2021                                                                            
                                                           File No. 333-222829

Dear Mr. Deng:                                                    

          We issued comments on the above captioned filing on August 10,
2022. On August 31,                                                             
  2022, we issued a follow-up letter informing you that those comments
remained outstanding and                                                        
    unresolved, and absent a substantive response, we would act consistent
with our obligations                                                            
under the federal securities laws.                                

       As you have not provided a substantive response, we are
terminating our review and will                                                 
      take further steps as we deem appropriate. These steps include releasing
publicly, through the                                                           
agency s EDGAR system, all correspondence, including this letter, 
relating to the review of your                                                  
      filing, consistent with the staff s decision to publicly release comment
and response letters                                                            
relating to disclosure filings it has reviewed.                   

Please contact Eiko Yaoita Pyles, Staff Accountant, at
202-551-3587 or Kevin Woody,                                                    
Accounting Branch Chief, at 202-551-3629 with any questions.      

Sincerely,                            

Division of Corporation Finance       

Office of Manufacturing               

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Filed on:		9/21/22		UPLOAD
		8/31/22		UPLOAD
		8/10/22		UPLOAD
		11/15/21		10-Q,  UPLOAD
		9/30/21		10-Q,  UPLOAD
				List all Filings