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SEC Comment Letter 0000000000-25-003236 to Enlightify Inc. (ENFY)

Enlightify Inc.
Date: March 26, 2025 · CIK: 0000857949 · Accession: 0000000000-25-003236

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Document Type
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SEC Posture
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Summary

Reasoning

File numbers found in text: 001-34260

Date
March 26, 2025
Author
Division of
Form
UPLOAD
Company
Enlightify Inc.

Letter

Re: Enlightify Inc. Form 10-K for the Fiscal Year Ended June 30, 2024 Filed October 15, 2024 File No. 001-34260 Dear Yongcheng Yang:

March 26, 2025

Yongcheng Yang Chief Financial Officer Enlightify Inc. 3rd floor, Borough A, Block A. No. 181, South Taibai Road Xi an, Shaanxi Province, PRC 710065

We issued comments to you on the above captioned filing on November 12, 2024. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by April 8, 2025.

If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed.

Please contact Christie Wong at 202-551-3684 or Michael Fay at 202-551-3812 if you have questions regarding comments on the financial statements and related matters. Please contact Juan Grana at 202-551-6034 or Katherine Bagley at 202-551-2545 with any other questions.

Sincerely,
Division of
Corporation Finance
Office of
Industrial Applications and
Services
cc: Robert Zepfel, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 26, 2025

Yongcheng Yang
Chief Financial Officer
Enlightify Inc.
3rd floor, Borough A, Block A. No. 181, South Taibai Road
Xi an, Shaanxi Province, PRC 710065

 Re: Enlightify Inc.
 Form 10-K for the Fiscal Year Ended June 30, 2024
 Filed October 15, 2024
 File No. 001-34260
Dear Yongcheng Yang:

 We issued comments to you on the above captioned filing on November 12,
2024. As
of the date of this letter, these comments remain outstanding and unresolved.
We expect you
to provide a complete, substantive response to these comments by April 8, 2025.

 If you do not respond, we will, consistent with our obligations under
the federal
securities laws, decide how we will seek to resolve material outstanding
comments and
complete our review of your filing and your disclosure. Among other things, we
may decide
to release publicly, through the agency's EDGAR system, all correspondence,
including this
letter, relating to the review of your filings, consistent with the staff's
decision to publicly
release comment and response letters relating to disclosure filings it has
reviewed.

 Please contact Christie Wong at 202-551-3684 or Michael Fay at
202-551-3812 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Juan Grana at 202-551-6034 or Katherine Bagley at 202-551-2545 with any
other
questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Industrial Applications and
 Services
cc: Robert Zepfel, Esq.
</TEXT>
</DOCUMENT>