SEC Comment Letter for Enlightify Inc. (ENFY) (CIK 0000857949) (ENFY) — Jan 25, 2011
Enlightify Inc. (ENFY) (CIK 0000857949)
Date: Jan. 25, 2011 · CIK: 0000857949 · Accession: 0000000000-11-005216
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-168297
Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 -3561 January 25, 201 1 Tao Li Chief Executive Officer China Green Agriculture, Inc. 3rd Floor, Borough A, Block A. No. 181, South Taibai Road, Xi’an, Shaanxi Province People’s Republic of China 710065
Re: China Green Agriculture, Inc. Amended Registration Statement on Form S -3 Filed December 30 , 2010 File No. 333-168297
Dear Mr. Li:
We have received your response to our prior comment letter to you dated September 30, 2010 and have the following additional comments.
1. We note your response to our prior comment three. Please tell us why your definitive proxy statement filed October 28, 2010 states on page 11 that your executive offices “are leased from Kingtone Information at no cost.”
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 Act of 1933 and all applicable Securities Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclo sures they have made.
Notwithstanding our comments, in the event you request acceleration of the effective date of the pending registration statement please provide a written statement from the company acknowledging that:
should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
Tao Li China Green Agriculture, Inc. January 25, 2011 Page 2
the company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Please refer to Rules 460 and 461 regarding requests for acceleration. We will consider a written request for acceleration of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are aware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offe ring of the securities specified in the above registration statement. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement.
You may contact John Dana Brown at (202) 551 -3859 or the undersigned at (202) 551-3750 with any questions.
Sincerely,
Max. A. Webb
Assistant Director
Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549 -3561
January 25, 201 1
Tao Li
Chief Executive Officer
China Green Agriculture, Inc.
3rd Floor, Borough A, Block A. No. 181,
South Taibai Road, Xi’an, Shaanxi Province
People’s Republic of China 710065
Re: China Green Agriculture, Inc.
Amended Registration Statement on Form S -3
Filed December 30 , 2010
File No. 333-168297
Dear Mr. Li:
We have received your response to our prior comment letter to you dated September
30, 2010 and have the following additional comments.
1. We note your response to our prior comment three. Please tell us why your definitive
proxy statement filed October 28, 2010 states on page 11 that your executive offices
“are leased from Kingtone Information at no cost.”
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
Act of 1933 and all applicable Securities Act rules require. Since the company and its
management are in possession of all facts relating to a company’s disclosure, they are
responsible for the accuracy and adequacy of the disclo sures they have made.
Notwithstanding our comments, in the event you request acceleration of the
effective date of the pending registration statement please provide a written statement
from the company acknowledging that:
should the Commission or the staff, acting pursuant to delegated authority, declare the
filing effective, it does not foreclose the Commission from taking any action with
respect to the filing;
the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the company from its full responsibility
for the adequacy and accuracy of the disclosure in the filing; and
Tao Li
China Green Agriculture, Inc.
January 25, 2011
Page 2
the company may not assert staff comments and the declaration of effectiveness as a
defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.
Please refer to Rules 460 and 461 regarding requests for acceleration. We will
consider a written request for acceleration of the effective date of the registration
statement as confirmation of the fact that those requesting acceleration are aware of their
respective responsibilities under the Securities Act of 1933 and the Securities Exchange
Act of 1934 as they relate to the proposed public offe ring of the securities specified in the
above registration statement. Please allow adequate time for us to review any amendment
prior to the requested effective date of the registration statement.
You may contact John Dana Brown at (202) 551 -3859 or the undersigned at (202)
551-3750 with any questions.
Sincerely,
Max. A. Webb
Assistant Director
cc: Elizabeth F. Chen, Esq.
Fax: (212 ) 798-6366