SEC Comment Letter for Enlightify Inc. (ENFY) (CIK 0000857949) (ENFY) — Feb 1, 2013
Enlightify Inc. (ENFY) (CIK 0000857949)
Date: Feb. 1, 2013 · CIK: 0000857949 · Accession: 0000000000-13-005889
AI Filing Summary & Sentiment
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Letter
February 1, 2013 China Green Agriculture, Inc. Mr. Ken Ren Chief Financial Officer 3 rd Floor, Borough A, Block A, No. 181 South Taibai Road, Xi’an, Shaanxi Province People’s Republic of China 710065 Form 10-K for the Year E nded June 30, 2012 Filed September 13 , 2012 File No. 001 -34260
Re: Form 10 -K for the Year Ended June 30, 2011 Filed September 12, 2011 File No. 001 -34260
Dear Mr. Ren :
We have completed our review of your filing s. 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 s and the company may not assert staff comments as a defense in any proc eeding initiated by the Commission or any person under 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 s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ David R. Humphrey
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February 1, 2013 China Green Agriculture, Inc. Mr. Ken Ren Chief Financial Officer 3 rd Floor, Borough A, Block A, No. 181 South Taibai Road, Xi’an, Shaanxi Province People’s Republic of China 710065 Re: Form 10 -K for the Year Ended June 30, 2011 Filed September 12, 2011 File No. 001 -34260 Form 10-K for the Year E nded June 30, 2012 Filed September 13 , 2012 File No. 001 -34260 Dear Mr. Ren : We have completed our review of your filing s. 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 s and the company may not assert staff comments as a defense in any proc eeding initiated by the Commission or any person under 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 s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ David R. Humphrey David R. Humphrey Accounting Branch Chief