SEC – ‘UPLOAD’ from 10/7/22 re: Makingorg, Inc. – ‘TEXT-EXTRACT’

On:  Friday, 10/7/22, at 8:30am ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed   ·   Accession #:  0-22-11052

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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                           

October 7, 2022                         

Juanzi Cui                                                        
Chief Executive Officer                                           
MakingORG, INC.                                                   
385 S. Lemon Avenue #E 301                                        
Walnut, CA 91789                                                  

                                                   Re: MakingORG, INC.
                                                         Form 10-K for the
Year Ended December 31, 2021                                                    
                                                       Filed April 15,
2022                                                                            
                                                          File No. 000-55260

Dear Juanzi Cui:                                                  

          We issued comments on the above captioned filing on August 15,
2022. On September                                                              
      14, 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 Heather Clark at 202-551-3624 or Kevin Woody 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:		10/7/22		UPLOAD
		9/14/22		UPLOAD
		8/15/22		10-Q,  UPLOAD
		4/15/22		10-K,  UPLOAD
		12/31/21		10-K,  NT 10-K,  UPLOAD
				List all Filings