SEC – ‘UPLOAD’ from 2/12/21 re: Hartford Great Health Corp. – ‘TEXT-EXTRACT’

On:  Friday, 2/12/21, at 4:30pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed   ·   Accession #:  0-21-1837

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Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     29K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC - PDF's         2±     8K 
                Text                                                             

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

United States securities and exchange commission logo                           

February 12, 2021   

Sheng-Yih Chang                                                   
Chief Financial Officer                                           
Hartford Great Health Corp.                                       
8832 Glendon Way                                                  
Rosemead, California 91770                                        

                                                  Re: Hartford Great
Health Corp.                                                                    
                                                         Form 10-K for the
Year Ended July 31, 2020                                                        
                                                           Filed: November 10,
2020                                                                            
                                                    File Number:
000-54439                                                                       
                                                         Form 10-Q for the
Quarter Ended October 31, 2020                                                  
                                                           Filed: December 15,
2020                                                                            

Dear Mr. Chang:                                                   

      We have limited our review of your filing to the financial
statements and related                                                          
      disclosures 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 these comments 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                                                          
   comments apply to your facts and circumstances, please tell us why in
your response.                                                                  

                                                    After reviewing your
response to these comments, we may have additional comments.                    

Form 10-K for the Year Ending July 31, 2020                       

Financial Statements                                              
Consolidated Statements of Cash Flows, page 22                    

1.                                                   We note from the     
related party payable disclosure on page 35 that your related party             
                                                payable balances
includes "funding support from SH Oversea for operation". The related           
                                                   party payables also
include long-term payables do to Shanghai DuBian Assets                         
                                                       Management Ltd. Tell us
why cash flows related to such payables have not been                           
                                                       classified as financing
cash flow activities. Otherwise please revise.                                  
2.                                                   Tell us why it is    
appropriate to net short-term and long-term related party receivables and       
                                                     payables from diverse
related parties in your operating cash flows activities section.                
                                                Otherwise please
revise.                                                                         
Sheng-Yih Chang                                                               
Hartford Great Health Corp.                                                     
February 12, 2021                                                               
Page 2                                                                          

In closing, we remind you that the company and its management are 
responsible for the                                                             
accuracy and adequacy of their disclosures, notwithstanding any review,         
comments, action or                                                             
absence of action by the staff.                                                 

You may contact Joseph M. Kempf, Senior Staff Accountant, at    
202-551-3352 or Robert                                                          
Littlepage, Accountant Branch Chief, at 202-551-3361 with any questions.        

FirstName LastNameSheng-Yih Chang                         Sincerely,            
Comapany NameHartford Great Health Corp.                                        
                                               Division of
Corporation Finance                                                             
February 12, 2021 Page 2                                  Office of Technology  
FirstName LastName                                                              

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Filed on:		2/12/21		UPLOAD
		12/15/20		10-Q,  UPLOAD
		11/10/20		10-K,  UPLOAD
		10/31/20		10-Q,  10-Q/A
		7/31/20		10-K,  10-K/A,  NT 10-K,  UPLOAD
				List all Filings