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SEC Comment Letter for Enlightify Inc. (ENFY) (CIK 0000857949) (ENFY) — Apr 9, 2015

Enlightify Inc. (ENFY) (CIK 0000857949)
Date: April 9, 2015 · CIK: 0000857949 · Accession: 0000000000-15-020502

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 001-34260

Date
April 9, 2015
Author
/s/ Melissa Raminpour
Form
UPLOAD
Company
Enlightify Inc. (ENFY) (CIK 0000857949)

Letter

April 9, 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 Filed September 15, 2014 File No. 001-34260

Dear Mr. Ren:

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 under the federal securities laws of the United States. We urge all per sons 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/ Melissa Raminpour

Show Raw Text
April 9, 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
Filed September 15, 2014
File No. 001-34260

Dear Mr. Ren:

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 under the federal
securities laws of the United States.  We urge all per sons 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/ Melissa Raminpour

Melissa Raminpour
Branch C hief