# CORRESP — HeartCore Enterprises, Inc.  (HTCR)  (CIK 0001892322)

> <strong>HeartCore Enterprises, Inc.  (HTCR)  (CIK 0001892322) → SEC staff</strong> · filed 2025-09-11 · ticker HTCR · SIC 7374

## What is this

A CORRESP letter is the company's written reply to the SEC during a filing review. Responses include accounting position arguments, restatement assessments, and clarifying disclosures. Released to EDGAR alongside the SEC's UPLOAD letters.

## Key facts

- **Accession number:** 0001493152-25-013088
- **Form:** CORRESP
- **Filer:** HeartCore Enterprises, Inc.  (HTCR)  (CIK 0001892322)
- **CIK:** 0001892322
- **Ticker:** HTCR
- **Filed:** 2025-09-11
- **SIC industry:** 7374
- **HQ:** Tokyo

## Primary source

PDF letter: https://www.sec.gov/Archives/edgar/data/1892322/000149315225013088/filename1.htm

EDGAR review history for this filer: https://www.sec.gov/cgi-bin/browse-edgar?action=getcompany&CIK=1892322&type=UPLOAD&dateb=&owner=include&count=40

## Citation

> US Securities and Exchange Commission, EDGAR CORRESP comment letter, HeartCore Enterprises, Inc.  (HTCR)  (CIK 0001892322) (CIK 0001892322), filed 2025-09-11, accession 0001493152-25-013088. Retrieved via MORVS 2026-11-15 from https://api.morvs.ai/comment-letter/0001493152-25-013088.

---

*[SEC comment letters dataset](/datasets/sec-comment-letters) · CC0 1.0*