SEC Company Response from Enlightify Inc. (ENFY) (CIK 0000857949) (ENFY) — Oct 1, 2012
Enlightify Inc. (ENFY) (CIK 0000857949)
Date: Oct. 1, 2012 · CIK: 0000857949 · Accession: 0001144204-12-053922
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-34260
Referenced dates: June 26, 2012
Letter
Via Edgar Division of Corporation Finance Securities and Exchange Commission Mail Stop: 3561 Washington, D.C. 20549 Attention: David R. Humphrey, Accounting Branch Chief Re: China Green Agriculture, Inc. Form 10-K for the Fiscal Year Ended June 30, 2011 Filed September 12, 2011 File No. 001-34260
Dear Mr. Humphrey:
China Green Agriculture, Inc., a Nevada corporation (the “Company” or “we”), is in receipt of the letter from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) dated September 27, 2012 (the “Comment Letter”) to the Company, with respect to the Company’s Annual Report on Form 10-K for the year ended June 30, 2011 (the “Form 10-K”). We hereby file via EDGAR our response to the Comment Letter. The text of the Staff's comments is set forth in italics below, followed by the responses of the Company.
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations
Results of Operations
Discussion of Segment Profitability Measures, page 53
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 paragraphs 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 results.
Response:
The first and last paragraphs of the five paragraphs referred to in your comment above have been included under “MD&A – Recent Development – Jintai Relocation” in the Annual Report on Form 10-K for the fiscal year ended June 30, 2012 (the “2012 Form 10-K”). In addition, “Business – Recent Developments” section of the 2012 Form 10-K stated the similar content.
With respect to the middle three paragraphs where the obsolete plants were described, further to our submission of the previous response letter on July 19, 2012, in the process of preparing the 2012 Form 10-K, we thought it more thoroughly and believe such a disclosure had become obsolete by itself in the sense that the data were as of last fiscal year and the first three quarters in fiscal 2012. That being said, we will nevertheless bear the Staff’s comment in mind and provide an up-to-date disclosure on Jintai’s write-offs under G&A expenses in the upcoming quarterly report for the fiscal quarter ended September 30, 2012.
October 1, 2012
Page 2
We acknowledge that we are responsible for the accuracy and adequacy of the disclosure in the filing. We further acknowledge that 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 that we 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.
Sincerely,
/s/ Ken Ren
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CHINA GREEN AGRICULTURE, INC.
3rd
Floor, Borough A, Block A. No.181, South Taibai Road, Xi’an, Shaanxi Province, People’s Republic of China 710065
October 1, 2012
Via
Edgar
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Mail Stop: 3561
Washington, D.C. 20549
Attention: David R. Humphrey, Accounting
Branch Chief
Re:
China Green Agriculture, Inc.
Form 10-K for the Fiscal Year Ended June 30, 2011
Filed September 12, 2011
File No. 001-34260
Dear Mr. Humphrey:
China Green Agriculture,
Inc., a Nevada corporation (the “Company” or “we”), is in receipt of the letter from the staff (the “Staff”)
of the Securities and Exchange Commission (the “Commission”) dated September 27, 2012 (the “Comment Letter”)
to the Company, with respect to the Company’s Annual Report on Form 10-K for the year ended June 30, 2011 (the “Form
10-K”). We hereby file via EDGAR our response to the Comment Letter. The text of the Staff's comments is set forth in italics
below, followed by the responses of the Company.
Item 7. Management’s Discussion and Analysis of
Financial Condition and Results of Operations
Results of Operations
Discussion of Segment Profitability Measures, page 53
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 paragraphs 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 results.
Response:
The first
and last paragraphs of the five paragraphs referred to in your comment above have been included under “MD&A – Recent
Development – Jintai Relocation” in the Annual Report on Form 10-K for the fiscal year ended June 30, 2012 (the “2012
Form 10-K”). In addition, “Business – Recent Developments” section of the 2012 Form 10-K stated the similar
content.
With respect
to the middle three paragraphs where the obsolete plants were described, further to our submission of the previous response letter
on July 19, 2012, in the process of preparing the 2012 Form 10-K, we thought it more thoroughly and believe such a disclosure had
become obsolete by itself in the sense that the data were as of last fiscal year and the first three quarters in fiscal 2012. That
being said, we will nevertheless bear the Staff’s comment in mind and provide an up-to-date disclosure on Jintai’s
write-offs under G&A expenses in the upcoming quarterly report for the fiscal quarter ended September 30, 2012.
October 1, 2012
Page 2
We acknowledge that
we are responsible for the accuracy and adequacy of the disclosure in the filing. We further acknowledge that 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 that we 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.
Sincerely,
/s/ Ken Ren
Ken Ren
Chief Financial Officer