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                       August 2, 2023

       Jun Ho Yang
       Chief Executive Officer
       Hi-Great Group Holding Company
       621 South Virgil Avenue, #460
       Los Angeles, CA 90005

                                                        Re: Hi-Great Group
Holding Company
                                                            Form 10-K for the
fiscal year ended December 31, 2022
                                                            Filed April 17,
2023
                                                            File No. 000-56200

       Dear Jun Ho Yang:

              We issued comments on the above captioned filing on May 26, 2023.
On June 26, 2023,
       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 Peter McPhun at (202) 551 - 3581 or Wilson K. Lee
at (202) 551 -
       3468 with any questions.




                       Sincerely,


                       Division of Corporation Finance

                       Office of Real Estate & Construction