10-Q - SGLA - Equibles

UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

Washington,

D.C. 20549

FORM

10-Q

☒

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d)

OF

THE SECURITIES EXCHANGE ACT OF 1934

ForThe Quarterly Period Ended September 30, 2023

☐

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)

OF

THE SECURITIES EXCHANGE ACT OF 1934

For

the transition period from _______________ to _______________

Commission

File Number 000-53208

SINO

GREEN LAND CORPORATION

(Exact name of registrant issuer as specified in its charter)

Nevada	54-0484915
(State<br> or other jurisdiction of<br><br> <br>incorporation<br> or organization)	(I.R.S.<br> Employer<br><br> <br>Identification<br> No.)

No.3 & 5, Jalan Hi Tech 7/7, Kawasan Perindustrian Hi Tech 7,

43500Semenyih, Selangor, Malaysia.

(Address of principal executive offices, including zip code)

Registrant’s

phone number, including area code +603 8727 8732

Securities

registered pursuant to Section 12(b) of the Act:

Title of each class:	Trading Symbol(s)	Name of each exchange on which registered:
Common<br> Stock, $0.001 par value	SGLA	OTC<br> Market – Pink Sheets

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

YES

☒ NO ☐

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (section 232.405 of this chapter) during the preceding twelve months (or shorter period that the registrant was required to submit and post such files).

YES

☐ NO ☒

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large Accelerated Filer ☐ Accelerated Filer ☐ Non-accelerated Filer ☒ Smaller reporting company ☒

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes ☒ No ☐

APPLICABLE

ONLY TO ISSUERS INVOLVED IN BANKRUPTCY

PROCEEDINGS

DURING THE PRECEDING FIVE YEARS:

Indicate by check mark whether the registrant has fled all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.

Yes ☐ No ☒

APPLICABLE

ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuer’s classes of Common Stock, as of the latest practicable date.

Class	Outstanding at November 4, 2023
Common<br> Stock, $0.001 par value	1,460,535

TABLE

OF CONTENTS

		Page
PART I	FINANCIAL INFORMATION
ITEM<br> 1.	CONDENSED FINANCIAL STATEMENTS:	3
	Condensed Balance Sheets as of September 30, 2023 (Unaudited) and June 30, 2023	3
	Condensed Statements of Operations for the three months ended September 30, 2023 and 2022 (Unaudited)	4
	Condensed Statements of Stockholders’ Deficit for the three months ended September 30, 2023 and 2022 (Unaudited)	5
	Condensed Statements of Cash Flows for the three months ended September 30, 2023 and 2022 (Unaudited)	6
	Notes to Condensed Financial Statements	7
ITEM<br> 2.	MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	10
ITEM<br> 3.	QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	11
ITEM<br> 4.	CONTROLS AND PROCEDURES	11
PART II	OTHER INFORMATION
ITEM<br> 1.	LEGAL PROCEEDINGS	12
ITEM<br> 2.	UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	12
ITEM<br> 3.	DEFAULTS UPON SENIOR SECURITIES	12
ITEM<br> 4.	MINE SAFETY DISCLOSURES	12
ITEM<br> 5.	OTHER INFORMATION	12
ITEM<br> 6.	EXHIBITS	13
	SIGNATURES	14

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PART

I FINANCIAL INFORMATION

ITEM

CONDENSED FINANCIAL STATEMENTS:

SINO

GREEN LAND CORPORATION

CONDENSED

BALANCE SHEETS

AS

OF SEPTEMBER 30, 2023, AND JUNE 30, 2023

(Currencyexpressed in United States Dollars (“US$”), except for number of shares)

		June 30,
		2023
		(Audited)
ASSETS
CURRENT ASSETS
TOTAL ASSETS
LIABILITIES AND STOCKHOLDERS’ DEFICIT
CURRENT LIABILITIES
Accrued expenses
Due to related parties
TOTAL LIABILITIES
Commitments and Contingencies
STOCKHOLDERS’ DEFICIT
Preferred Stock, 0.001 par value; 20,000,000 shares authorized; 2,520 issued and outstanding at September 30, 2023 and June 30, 2023, respectively
Common Stock, 0.001 par value; 780,000,000 shares authorized; 1,460,535 issued and outstanding at September 30, 2023 and June 30, 2023, respectively
Additional paid-in capital
Accumulated deficit	)		)
TOTAL STOCKHOLDERS’ DEFICIT	)		)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT

All values are in US Dollars.

See

accompanying notes to the condensed financial statements.

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SINO

GREEN LAND CORPORATION

CONDENSED

STATEMENTS OF OPERATIONS

FOR

THE THREE MONTHS ENDED SEPTEMBER 30, 2023, AND 2022

(Currencyexpressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

	2023		2022
	Three months ended September 30,
	2023		2022
REVENUES	$	-	$	-
OPERATING EXPENSES:
General and administrative		7,132		6,574
NET LOSS	$	7,132	$	6,574
Net loss per share - basic and diluted	$	0.00	$	0.00
Weighted average number of common shares outstanding - basic and diluted		1,460,535		1,460,535

See

accompanying notes to the condensed financial statements.

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SINO

GREEN LAND CORPORATION

CONDENSED

STATEMENTS OF STOCKHOLDERS’ DEFICIT

FOR

THE THREE MONTHS ENDED SEPTEMBER 30, 2023, AND 2022

(Currencyexpressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

	Number of shares		Amount		Number of shares		Amount		Additional<br> <br>Paid-in<br> <br>Capital		Accumulated<br> <br>Deficit			Total<br> <br>Stockholders’<br> <br>Deficit
Three months ended September 30, 2023
	Number of shares		Amount		Number of shares		Amount		Additional<br> <br>Paid-in<br> <br>Capital		Accumulated<br> <br>Deficit			Total<br> <br>Stockholders’<br> <br>Deficit
Balance, June 30, 2023		2,520	$	1,260		1,460,535	$	730,267	$	35,915,921	$	(36,919,224	)	$	(271,776	)
Net loss		-		-		-		-		-		(7,132	)		(7,132	)
Balance, September 30, 2023 (Unaudited)		2,520	$	1,260		1,460,535	$	730,267	$	35,915,921	$	(36,926,356	)	$	(278,908	)
Three months ended September 30, 2022
---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---	---
	Number of shares		Amount		Number of shares		Amount		Additional<br> <br>Paid-in<br> <br>Capital		Accumulated<br> <br>Deficit			Total<br> <br>Stockholders’<br> <br>Deficit
Balance, June 30, 2022		2,520	$	1,260		1,460,535	$	730,267	$	35,915,921	$	(36,845,558	)	$	(198,110	)
Net loss		-		-		-		-		-		(6,574	)		(6,574	)
Balance, September 30, 2022 (Unaudited)		2,520	$	1,260		1,460,535	$	730,267	$	35,915,921	$	(36,852,132	)	$	(204,684	)

See

accompanying notes to the condensed financial statements.

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SINO

GREEN LAND CORPORATION

CONDENSED

STATEMENTS OF CASH FLOWS

FOR

THE THREE MONTHS ENDED SEPTEMBER 30, 2023, AND 2022

(Currencyexpressed in United States Dollars (“US$”), except for number of shares)

(Unaudited)

	2023			2022
	Three months ended September 30,
	2023			2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$	(7,132	)	$	(6,574	)
Changes in operating assets and liabilities:
Accrued expenses		(10,947	)		2,600
Net cash used in operating activities		(18,079	)		(3,974	)
CASH FLOWS FROM FINANCING ACTIVITIES:
Due to related parties		18,079			3,974
Net cash provided by financing activities		18,079			3,974
NET CHANGE IN CASH		-			-
CASH, BEGINNING OF PERIOD		-			-
CASH, END OF PERIOD	$	-		$	-
SUPPLEMENTAL CASH FLOWS INFORMATION
Income taxes paid	$	-		$	-
Interest paid	$	-		$	-

See

accompanying notes to the condensed financial statements.

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SINO

GREEN LAND CORPORATION

NOTES

TO CONDENSED FINANCIAL STATEMENTS

FOR

THE THREE MONTHS ENDED SEPTEMBER 30, 2023, AND 2022

(Unaudited)

1.

ORGANIZATION AND BUSINESS BACKGROUND

Sino Green Land Corporation (the “Company”), formerly known as Go Silver Toprich Holding Inc., is a corporation organized under the laws of the State of Nevada.

Going concern

The

accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. As reflected in the accompanying financial statements, for the three months ended September 30, 2023, the Company recorded no revenue, incurred a net loss of $7,132, and used cash in operating activities of $18,079, and as at September 30, 2023, had a stockholders’ deficit of $278,908. As a result, management has concluded that there is substantial doubt about the Company’s ability to continue as a going concern within one year of the date that the financial statements are issued. The Company’s independent registered public accounting firm, in its report on the Company’s consolidated financial statements for the six month transition period ended June 30, 2023, and for the year ended December 31, 2022, has also expressed substantial doubt about the Company’s ability to continue as a going concern. The financial statements do not include any adjustments that might be necessary if the Company is unable to continue as a going concern.

The ability of the Company to continue as a going concern is dependent on raising capital to fund its initial business plan and ultimately to attain profitable operations. Management believes additional cash required to meet the Company’s obligations as they become due will be provided by way of advances from related parties. No assurance can be given that any future financing, if needed, will be available or, if available, that it will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, if needed, it may contain undue restrictions on its operations, in the case of debt financing, or cause substantial dilution for its stockholders, in the case of equity financing.

Reverse stock split

On May 18, 2022, the Company filed a Certificate of Change with the Secretary of State of the State of Nevada to effectuate a one-for-five hundred (1:500) reverse stock split of its Common Stock without any change to its par value. Accordingly, all common shares and preferred shares and per share amounts in these financial statements have been adjusted retroactively to reflect the reverse stock split as if the split occurred at the beginning of the earliest period presented in this Quarterly Report. As a result of the Reverse Stock Split, the number of the outstanding shares of Common Stock was decreased from 730,039,317 (pre-split) shares to 1,460,535 (post-split) shares, while the number of shares of Preferred Stock outstanding was reduced from 1,259,898 shares to 2,520 shares.

COVID-19

The COVID-19 pandemic has negatively impacted the global economy, workforces, customers, and created significant volatility and disruption of financial markets. The Company monitors guidance from national and local public health authorities and has implemented health and safety precautions and protocols in response to these guidelines. The extent of the impact of the COVID-19 pandemic has had and will continue to have on the Company’s business is highly uncertain and difficult to predict and quantify at this time.

Inflation

The continuing impact of the COVID-19 pandemic, higher inflation, the actions by central banks to address inflation, increases in interest rates, and rising energy prices create uncertainty about the future economic environment which will continue to evolve and, we believe, will continuously impact businesses during 2023. The implications of higher government deficits and debt, tighter monetary policy, and potentially higher long-term interest rates may drive a higher cost of capital for the business.

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2.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of presentation

The Company’s financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

The unaudited condensed financial statements are prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”) pursuant to the applicable rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial information. The unaudited condensed financial statements have been prepared on the same basis as the Company’s Transition Report Form 10-KT for the six months ended 30 June 2023, and, in the opinion of management, reflect all adjustments, which consist of normal recurring adjustments, considered necessary for a fair presentation of the periods presented. The results of operations for the interim periods presented are not necessarily indicative of the results of operations to be expected for the full fiscal year ending June 30, 2024. These unaudited condensed financial statements should be read in conjunction with the Company’s audited financial statements and accompanying notes, included in the Company’s Transition Report Form 10-KT, filed with the SEC. The condensed balance sheet as of June 30, 2023, was derived from the audited financial statements as of that date, but does not include all disclosures, including notes, required by GAAP.

Use of estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Significant estimates include estimates for the accruals of potential liabilities.

Net loss per share

The Company calculates net loss per share in accordance with ASC Topic 260, “Earnings per Share.” Basic net loss per share is computed by dividing the net loss by the weighted-average number of common shares outstanding during the period. Diluted net loss per share is computed like basic net loss per share except that the denominator is increased to include the number of additional common shares that would have been outstanding if the potential common stock equivalents had been issued and if the additional common shares were dilutive. As of September 30, 2023, the Company has no potentially dilutive securities, such as options or warrants, outstanding.

Fair value measurements

The Company follows the guidance of ASC 820-10, “Fair Value Measurements and Disclosures”, with respect to financial assets and liabilities that are measured at fair value. ASC 820-10 establishes a three-tier fair value hierarchy that prioritizes the inputs used in measuring fair value as follows:

Level1 : Observable inputs such as quoted prices in active markets;

Level2 : Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and

Level3 : Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions

The Company believes the carrying amounts reported in the balance sheets for accrued expenses and due to related party, approximate their fair values because of the short-term nature of these financial instruments.

Recent accounting pronouncements

In June 2016, the FASB issued ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments, which replaces the existing incurred loss impairment model with an expected credit loss model and requires a financial asset measured at amortized cost to be presented at the net amount expected to be collected. This new standard is effective for the Company in the fiscal years beginning after December 15, 2022, including interim periods within those fiscal years, and will be applied as a cumulative-effect adjustment to retained earnings. The Company adopted ASU 2016-03 as of January 1, 2023, with no impact on our condensed financial statements or the related disclosures.

Other recent accounting pronouncements and guidance issued by the FASB, its Emerging Issues Task Force, the American Institute of Certified Public Accountants, and the Securities and Exchange Commission did not or are not believed by management to have a material impact on the Company’s present or future financial statements.

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3.

ACCRUED EXPENSES

SCHEDULE

OF ACCRUED EXPENSES

	As of September 30,<br><br> <br>2023		As of June 30,<br><br> <br>2023
		(Unaudited)
Accrued audit fee	$	-	$	10,000
Accrued transfer agent fee		2,589		3,536
Total accrued expenses	$	2,589	$	13,536

4.

RELATED PARTIES

As

of June 30, 2023 and September 30, 2023, the Company had advances payable of $137,921 due to Mr.Luo Xiong.

As

of June 30, 2023, the Company had advances payable of $120,318 due to Tian Li Eco Group Holdings Sdn Bhd, (“Tian Li”). During the three month period ended September 30, 2023, the Company received advances of $18,080 from Tian Li. As of September 30, 2023, the Company has advances payable of $138,398 due to Tian Li. The advances are unsecured, non-interest bearing, and are payable on demand.

Mr.

Luo is the spouse of Ms. Wo Kuk Ching, the Company’s current CEO. Mr. Luo and Ms. Wo and their immediate family control 65.7% of the Company’s issued and outstanding shares of common stock.

Mr.

Luo and Ms. Wo and their immediate family also control 34% of Sunshine Green Land Corp. (“Sunshine”), which owns 100% of Tian Li. Mr. Luo is also the CEO of Tian Li. Tian Li is a development stage company that specializes in the processing for plastic waste bottles, PET plastic flakes, and packaging.

On March 1, 2023, the Company entered into a Non-Binding Letter of Intent in which the Company would acquire all of the issued and outstanding securities of Sunshine in exchange for 142,853,004 shares of the Company’s common stock, and 15,872,556 shares of the Company’s convertible preferred stock. The convertible preferred stock will have a conversion ratio of 10, i.e., each share of convertible preferred stock can be converted into 10 shares of the Company’s common stock, with no expiration date on the conversion. Completion of the transaction is subject to, among other matters, the completion of due diligence, the negotiation of a definitive agreement providing for the transaction and employment agreements, and satisfaction of the conditions negotiated therein and approval of the transaction by all applicable local and national laws. No assurance can be given that the parties will be able to negotiate and execute a definitive agreement or that the transactions herein contemplated will close. As of November 14, 2023, the transaction has not closed.

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ITEM

MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The following information should be read in conjunction with (i) the financial statements of Sino Green Land Corporation, a Nevada corporation, and the notes thereto appearing elsewhere in this Form 10-Q together with (ii) the more detailed business information and the June 30, 2023 audited financial statements and related notes included in the Company’s most recent Transition Report on Form 10-KT for the six months ended June 30, 2023 filed with the SEC on September 28, 2023. Statements in this section and elsewhere in this Form 10-Q that are not statements of historical or current fact constitute “forward-looking” statements.

Overview

Sino Green Land Corporation (the “Company” or “we” or “our”) was incorporated under the laws of the State of Nevada on March 6, 2008, under the name of Henry County Plywood Corporation, as successor by merger to a Virginia corporation incorporated in May 1948 under the same name. On March 17, 2009, we changed our name from “Henry County Plywood Corporation” to “Sino Green Land Corporation”. On January 7, 2020, we renamed from “Sino Green Land Corporation” to “Go Silver Toprich, Inc.”. On August 31, 2020, we changed the name from “Go Silver Toprich, Inc.” back to “Sino Green Land Corporation”.

Change in Fiscal Year

On July 10, 2023, we transitioned the fiscal year end from December 31 to June 30. The six-month period from January 1, 2023 to June 30, 2023, served as a transition period, and we filed one-time, six-month transitional financial statements for the transition period in a Transition Report on Form 10-KT filed with the SEC on September 28, 2023. Prior to the transition period, our fiscal year end was December 31. Our fiscal year 2024 (or “fiscal 2024”) commenced on July 1, 2023 and ends on June 30, 2023.

Results of Operations

Revenuesand Cost of Revenues

No revenues and cost of revenues were recorded for the three months ended September 30, 2023, and 2022, respectively.

Generaland Administrative (G&A) Expenses

Our general and administrative (G&A) expenses were $7,132 and $6,574 for the three months ended September 30, 2023, and 2022, respectively. The expenses for the three months ended September 30, 2023 were primarily consisted of professional fees such as audit fees and professional fee.

Liquidity and Capital Resources

As of September 30, 2023, we had no cash balance and $278,908 in outstanding liabilities, including $2,589 accrued liabilities, $137,921 due to due to Mr. Luo Xiong and $138,398 due to Tian Li Eco Group Holdings Sdn Bhd. We do not have sufficient cash on hand to fund our ongoing operational expenses for the next 9 months. We will need to raise funds to maintain our operations and to pay our ongoing operational expenses. Additional funding will likely come from equity financing from the sale of our Common Stock. If we are successful in completing an equity financing, existing shareholders will experience dilution of their interest in our Company. We do not have any financing arrangement and we cannot provide investors with any assurance that we will be able to raise sufficient funding from the sale of our Common Stock to fund our operations and ongoing operational expenses. In the absence of such financing, our business will likely fail. There are no assurances that we will be able to achieve further sales of our Common Stock or any other form of additional financing.

Critical Accounting Policies and Estimates

Useof Estimates

In preparing these financial statements, management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheets, and expenses during the periods reported. Actual results may differ from these estimates.

Off-Balance Sheet Arrangements

As of September 30, 2023, we have no significant off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in our financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that are material to our stockholders.

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ITEM

QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

As a smaller reporting company (as defined in Rule 12b-2 of the Exchange Act), we are not required to provide the information called for by this Item 3.

ITEM

CONTROLS AND PROCEDURES.

DISCLOSURE

CONTROLS AND PROCEDURES

Evaluationof Disclosure Controls and Procedures:

We conducted an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of September 30, 2023. This evaluation was carried out by Wo Kuk Ching (“Ms. Wo”), our Chief Executive Officer and Wong Ching Wing (“Elise”), our Chief Financial Officer, who also serve as our principal executive officer and principal financial and accounting officer, respectively. Based upon that evaluation, Ms. Wo and Elise concluded that, as of September 30, 2023, our disclosure controls and procedures were not effective due to the presence of material weaknesses in internal control over financial reporting.

A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim financial statements will not be prevented or detected on a timely basis.

Management has identified the following material weaknesses which have caused management to conclude that, as of September 30, 2023, our disclosure controls and procedures were not effective: Inadequate segregation of duties consistent with control objectives.

Changesin Internal Control over Financial Reporting:

There were no changes in our internal control over financial reporting during the quarter ended September 30, 2023, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

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PART

II — OTHER INFORMATION

Item1. Legal Proceedings

We are not currently involved in any legal proceedings, and we are not aware of any pending or potential legal actions.

Item1A. Risk Factors.

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and are not required to provide the information under this item.

Item2. Unregistered Sales of Equity Securities and Use of Proceeds

None

Item3. Defaults Upon Senior Securities

None

Item4. Mine Safety Disclosures

Not applicable.

Item5. Other Information.

None

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ITEM6. Exhibits

Exhibit<br> No.	Description
31.1	Rule 13(a)-14(a)/15(d)-14(a) Certification of principal executive officer*
31.2	Rule 13(a)-14(a)/15(d)-14(a) Certification of principal financial and accounting officer*
32.1	Section 1350 Certification of principal executive officer *
32.2	Section 1350 Certification of principal financial and accounting officer *
101.INS	Inline<br> XBRL Instance Document*
101.SCH	Inline<br> XBRL Schema Document*
101.CAL	Inline<br> XBRL Calculation Linkbase Document*
101.DEF	Inline<br> XBRL Definition Linkbase Document*
101.LAB	Inline<br> XBRL Label Linkbase Document*
101.PRE	Inline<br> XBRL Presentation Linkbase Document*
104	Cover<br> Page Interactive Data File (embedded within the Inline XBRL document)

* Filed herewith.

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	SINO GREEN LAND CORPORATION
	(Name<br> of Registrant)
Date:<br> November 14, 2023
	By:	/s/ Teresa Wo Kuk Ching
	Title:	Chief<br> Executive Officer

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EXHIBIT 31.1

CERTIFICATION

I, Wo Kuk Ching, certify that:

I have reviewed this quarterly report on Form 10-Q of Sino Green Land Corporation (the “Company”) for the quarter ended September 30, 2023;
Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a.	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b.	Designed such internal control over financial reporting or caused such internal control to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.
c.	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d.	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a.	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
b.	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.
Date: November 14, 2023	By:	/s/ Wo Kuk Ching
---	---	---
		Wo Kuk Ching
		Chief Executive Officer<br><br> <br>(Principal Executive Officer)

EXHIBIT 31.2

CERTIFICATION

I, Wong Ching Wing, certify that:

I have reviewed this quarterly report on Form 10-Q of Sino Green Land Corporation (the “Company”) for the quarter ended September 30, 2023;
Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

a.	Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
b.	Designed such internal control over financial reporting or caused such internal control to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.
c.	Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
d.	Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

a.	All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
b.	Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.
Date: November 14, 2023	By:	/s/ Wong Ching Wing
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		Wong Ching Wing
		Chief Financial Officer<br><br> <br>(Principal Financial and Accounting Officer)

EXHIBIT 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report of SINO GREEN LAND CORPORATION (the “Company”) on Form 10-Q for the quarter ended September 30, 2023, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), The undersigned hereby certifies, pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge and belief:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Date: November 14, 2023	By:	/s/ Wo Kuk Ching
		Wo Kuk Ching
		Chief Executive Officer<br><br> <br>(Principal Executive Officer)

A signed original of this written statement required by Section 906, or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement has been provided to the Company and will be retained by the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff upon request.

EXHIBIT 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

Date: November 14, 2023	By:	/s/ Wong Ching Wing
		Wong Ching Wing
		Chief Financial Officer<br><br> <br>(Principal Financial and Accounting Officer)