TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo May 11, 2020 Jianmin Zhang Chief Executive Officer Fovea Jewelry Holdings Ltd. 30 N. Gould Street, Suite 2984 Sheridan, Wyoming 82801 Re: Fovea Jewelry Holdings Ltd. Registration Statement on Form 10-12G Filed March 23, 2020 File No. 000-56156 Dear Mr. Zhang: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Trade & Services