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SEC Comment Letter for Enlightify Inc. (ENFY) (CIK 0000857949) (ENFY) — Sep 27, 2012

Enlightify Inc. (ENFY) (CIK 0000857949)
Date: Sept. 27, 2012 · CIK: 0000857949 · Accession: 0000000000-12-053237

Financial Reporting Regulatory Compliance Internal Controls

AI Filing Summary & Sentiment

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Summary

Reasoning

Referenced dates: June 26, 2012

Date
June 30, 2011
Author
/s/ David R. Humphrey
Form
UPLOAD
Company
Enlightify Inc. (ENFY) (CIK 0000857949)

Letter

September 27 , 2012 China Green Agriculture, Inc. Mr. Ken Ren Chief Financial Officer 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. Form 10-K for the Year E nded June 30, 2011 Filed September 12, 2011 File No. 001 -34260

Dear Mr. Ren :

We have reviewed your response dated July 19 , 2012 and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter within ten business days by amending your filing, by providing the requested information, or by advising us when you will provide the requested response. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your filing and the information you provide in response to these comments, we may have additional comments.

Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations

Results of Operations

Discussion of Segment Profitabil ity Measures, page 5 3 1. Refer to our previous comment 1. We note certain added disclosures in your Form 10 -K for the year ended June 30, 2012 with respect to the relocation of Jintai. However, please tell us the location, in your filing, of the last five p aragraphs included in your response to our previous comment five, issued in our comment letter dated June 26, 2012. If they have not been included in the document, please revise your Form 10 -K to include them in MD&A under your comparative discussions of operating resul ts.

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

Ken Ren China Green Agri culture, Inc. September 27 , 2012 Page 2

1934 and all applicable Exchange 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 disclosures they have made.

In responding to our comments, please provide a written statement from t he company acknowledging that:

 the company is responsible for the adequacy and accuracy of the disclosure in the filing;

 staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and

 the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

You may contact Amy Geddes at 202 -551-3304 or Margery Re ich at 202 -551-3347 if you have questions regarding comments on the financial statements and related matters. Please contact me at 202-551-3211 with any other questions.

Sincerely,
/s/ David R. Humphrey

Show Raw Text
September 27 , 2012

China Green Agriculture, Inc.
Mr. Ken Ren
Chief Financial Officer
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.
 Form 10-K for the Year E nded June 30, 2011
Filed September 12, 2011
File No. 001 -34260

Dear Mr. Ren :

We have reviewed your response dated July 19 , 2012  and have the following comments.
In some  of our comments, we may ask you to provide us with information so we may better
understand your disclosure.

Please respond to this letter within ten business days by amending your filing, by
providing the requested information, or by advising us when you  will provide the requested
response.   If you do not believe our comments apply to your facts and circumstances or do not
believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your filing and the information you provide in
response to these  comments, we may have  additional comments.

Item 7. Management’s Discussion and Analysis of Financial Condition and Results of
Operations

Results of Operations

Discussion of Segment Profitabil ity Measures, page 5 3
1. Refer to our previous comment 1.  We note certain added disclosures in your Form 10 -K for
the year ended June 30, 2012 with respect to the relocation of Jintai.  However, please tell us
the location, in your filing,  of the last five p aragraphs included in your response to our
previous comment five, issued in our comment letter dated June 26, 2012.  If they have not
been included in the document, please revise your Form 10 -K to include them in MD&A
under your comparative discussions of operating resul ts.

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

Ken Ren
China Green Agri culture, Inc.
September 27 , 2012
Page 2

 1934 and all applicable Exchange 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 disclosures they have made.

 In responding to our comments, please provide  a written statement from t he company
acknowledging that:

 the company is responsible for the adequacy and accuracy of the disclosure in the filing;

 staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filing; and

 the company may not assert staff comments as a defense in any proceeding initiated by
the Commission or any person under the federal securities laws of the United States.

You may contact Amy Geddes at 202 -551-3304 or Margery Re ich at 202 -551-3347  if
you have questions regarding comments on the financial statements and related matters.  Please
contact me at 202-551-3211  with any other questions.

Sincerely,

 /s/ David R. Humphrey

David R. Humphrey
Accounting Branch Chief