TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo January 25, 2024 Xianchang Ma Chief Executive Officer and Chief Financial Officer Tengjun Biotechnology Corp. East Jinze Road and South Huimin Road Food Industry Economic and Technology Development District Jianxiang County, Jining City Shandong Province, China Re: Tengjun Biotechnology Corp. Form 10-K for the Year Ended December 31, 2022 Form 10-Q for the Quarter Ended March 31, 2023 File No. 333-169397 Dear Xianchang Ma: We issued comments to you on the above captioned filings on July 21, 2023. 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 February 8, 2024. 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 SiSi Cheng at 202-551-5004 or Ernest Greene at 202-551-3733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Huan Lou, Esq.