SEC Comment Letter for Enlightify Inc. (ENFY) (CIK 0000857949) (ENFY) — Mar 20, 2015
Enlightify Inc. (ENFY) (CIK 0000857949)
Date: March 20, 2015 · CIK: 0000857949 · Accession: 0000000000-15-016749
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-34260
Letter
March 20, 2015 Ken Ren Chief Financial Officer China Green Agriculture , Inc. 300 Walnut Street, Suite 245 Des Moines, Iowa 50309
Re: China Green Agriculture , Inc. Form 10-K for the Fiscal Year Ended June 30, 2014 Response Dated February 13, 2015 File No. 001-34260
Dear Mr. Ren:
We have reviewed your March 13, 2015 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this comment within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comment appl ies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional co mments. Unless we note otherwise, our references to prior comments are to comments in our February 27 , 2015 letter.
Form 10 -K for the Fiscal Year Ended June 30, 2014
Financial Statements
Notes to Consolidated Financial Statements
Note 2 – Basis of Presentation and Summary of Significant Accounting Policies
Deferred assets, page F -8
1. We note from your response to our prior comment 1 that the deferred assets consist of items such as furniture, racks, cabinets, and display units, and items outside or attached to the distributors stores such as signage and billboards that you purchase and install at your distributors stores. Please revise your disclosure in Note 2 to more clearly describe the nature of these assets, using language similar to that provided in your response to us.
Ken Ren China Green Agriculture , Inc. March 20, 2015 Page 2
You may contact Heather Clark at 202 -551-3624 or Claire Erlanger at 202 -551-3301 if you have questions regarding comments on the financial statements and related matters. Please contact me at 202 -551-3379 with any o ther questions.
Sincerely,
/s/ Melissa Raminpour
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March 20, 2015 Ken Ren Chief Financial Officer China Green Agriculture , Inc. 300 Walnut Street, Suite 245 Des Moines, Iowa 50309 Re: China Green Agriculture , Inc. Form 10-K for the Fiscal Year Ended June 30, 2014 Response Dated February 13, 2015 File No. 001-34260 Dear Mr. Ren: We have reviewed your March 13, 2015 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten busine ss days by providing the requested information or advis e us as soon as possible when you will respond. If you do not believe our comment appl ies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional co mments. Unless we note otherwise, our references to prior comments are to comments in our February 27 , 2015 letter. Form 10 -K for the Fiscal Year Ended June 30, 2014 Financial Statements Notes to Consolidated Financial Statements Note 2 – Basis of Presentation and Summary of Significant Accounting Policies Deferred assets, page F -8 1. We note from your response to our prior comment 1 that the deferred assets consist of items such as furniture, racks, cabinets, and display units, and items outside or attached to the distributors stores such as signage and billboards that you purchase and install at your distributors stores. Please revise your disclosure in Note 2 to more clearly describe the nature of these assets, using language similar to that provided in your response to us. Ken Ren China Green Agriculture , Inc. March 20, 2015 Page 2 You may contact Heather Clark at 202 -551-3624 or Claire Erlanger at 202 -551-3301 if you have questions regarding comments on the financial statements and related matters. Please contact me at 202 -551-3379 with any o ther questions. Sincerely, /s/ Melissa Raminpour Melissa Raminpour Branch Chief