SEC Comment Letter for CHINA NATURAL RESOURCES INC (CHNR) (CIK 0000793628) (CHNR) — Mar 5, 2013

CHINA NATURAL RESOURCES INC (CHNR) (CIK 0000793628)
Date: March 5, 2013 · CIK: 0000793628 · Accession: 0000000000-13-011941

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

December 31, 2011

Author

/s/Tia L. Jenkins

Form

UPLOAD

Company

CHINA NATURAL RESOURCES INC (CHNR) (CIK 0000793628)

Letter

March 5 , 201 3 Via E-mail Mr. Feilie Li Chief Executive Officer China Natural Resources, Inc. Shun Tak Centre, West Tower, Room 2205 168-200 Connaught Road Central Sheung Wan, Hong Kong

Re: China Natural Resources, Inc. Form 20 -F for Fiscal Year Ended December 31, 2011 Filed April 27, 2012 File No. 000 -26046

Dear Mr. Li:

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person u nder the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require .

Sincerely,
/s/Tia L. Jenkins

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March 5 , 201 3

Via E-mail
Mr. Feilie  Li
Chief Executive Officer
China Natural Resources, Inc.
Shun Tak Centre, West Tower, Room 2205
168-200 Connaught Road Central
Sheung Wan, Hong Kong

 Re: China Natural Resources, Inc.
  Form 20 -F for Fiscal Year Ended December 31, 2011
  Filed April 27, 2012
  File No. 000 -26046

Dear Mr. Li:

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person u nder the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all  applicable rules require .

        Sincerely,

        /s/Tia L. Jenkins

        Tia L. Jenkins
Senior Assistant Chief Accountan t
Office of Beverages, Apparel, and
Mining

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