SEC Comment Letter 0000000000-23-010174 to CBAK Energy Technology, Inc. (CBAT) (CIK 0001117171) (CBAT)
CBAK Energy Technology, Inc. (CBAT) (CIK 0001117171)
Date: Sept. 14, 2023 · CIK: 0001117171 · Accession: 0000000000-23-010174
AI Filing Summary & Sentiment
File numbers found in text: 001-32898
Letter
United States securities and exchange commission logo September 14, 2023 Thierry Jiewei Li Chief Financial Officer CBAK Energy Technology, Inc. CBAK Industrial Park, Meigui Street, Huayuankou Economic Zone, Dalian City Liaoning Province, China 116450 Re:CBAK Energy Technology, Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 File No. 001-32898 Dear Thierry Jiewei Li: We have limited our review of your filing to the submission and/or disclosures as required by Item 9C of Form 10-K 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 business days by providing the requested information or advise us as soon as possible when you will respond. After reviewing your response to this comment, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2022 Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections, page 49 1.We note that during your fiscal year 2022 you were identified by the Commission pursuant to Section 104(i)(2)(A) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7214(i)(2)(A)) as having retained, for the preparation of the audit report on your financial statements included in the Form 10-K, a registered public accounting firm that has a branch or office that is located in a foreign jurisdiction and that the Public Company Accounting Oversight Board had determined it is unable to inspect or investigate completely because of a position taken by an authority in the foreign jurisdiction. Please provide the documentation required by Item 9C(a) of Form 10-K in the EDGAR submission form “SPDSCL-HFCAA-GOV” or tell us why you are not required to do so. Refer to the Staff Statement on the Holding Foreign Companies Accountable Act and the Consolidated Appropriations Act, 2023, available on our website at https://www.sec.gov/corpfin/announcement/statement-hfcaa-040623.
FirstName LastNameThierry Jiewei Li Comapany NameCBAK Energy Technology, Inc. September 14, 2023 Page 2 FirstName LastName Thierry Jiewei Li CBAK Energy Technology, Inc. September 14, 2023 Page 2
We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jennifer Gowetski at 202-551-3401 or Andrew Mew at 202-551-3377 with any questions. Sincerely, Division of Corporation Finance Disclosure Review Program
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United States securities and exchange commission logo
September 14, 2023
Thierry Jiewei Li
Chief Financial Officer
CBAK Energy Technology, Inc.
CBAK Industrial Park, Meigui Street, Huayuankou
Economic Zone, Dalian City
Liaoning Province, China 116450
Re:CBAK Energy Technology, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2022
File No. 001-32898
Dear Thierry Jiewei Li:
We have limited our review of your filing to the submission and/or disclosures as
required by Item 9C of Form 10-K 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 business days by providing the requested
information or advise us as soon as possible when you will respond.
After reviewing your response to this comment, we may have additional comments.
Form 10-K for the Fiscal Year Ended December 31, 2022
Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections, page 49
1.We note that during your fiscal year 2022 you were identified by the Commission
pursuant to Section 104(i)(2)(A) of the Sarbanes-Oxley Act of 2002 (15 U.S.C.
7214(i)(2)(A)) as having retained, for the preparation of the audit report on your financial
statements included in the Form 10-K, a registered public accounting firm that has a
branch or office that is located in a foreign jurisdiction and that the Public Company
Accounting Oversight Board had determined it is unable to inspect or investigate
completely because of a position taken by an authority in the foreign jurisdiction. Please
provide the documentation required by Item 9C(a) of Form 10-K in the EDGAR
submission form “SPDSCL-HFCAA-GOV” or tell us why you are not required to do so.
Refer to the Staff Statement on the Holding Foreign Companies Accountable Act and the
Consolidated Appropriations Act, 2023, available on our website at
https://www.sec.gov/corpfin/announcement/statement-hfcaa-040623.
FirstName LastNameThierry Jiewei Li
Comapany NameCBAK Energy Technology, Inc.
September 14, 2023 Page 2
FirstName LastName
Thierry Jiewei Li
CBAK Energy Technology, Inc.
September 14, 2023
Page 2
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Please contact Jennifer Gowetski at 202-551-3401 or Andrew Mew at 202-551-3377 with
any questions.
Sincerely,
Division of Corporation Finance
Disclosure Review Program