SEC Comment Letter for Idaho Copper Corp (COPR) (CIK 0001263364) (COPR) — Jan 22, 2014
Idaho Copper Corp (COPR) (CIK 0001263364)
Date: Jan. 22, 2014 · CIK: 0001263364 · Accession: 0000000000-14-003159
AI Filing Summary & Sentiment
Referenced dates: December 27, 2013, January 9, 2014
Letter
January 22, 2014 Via E -mail Mr. Yuan Huang Chief Financial Officer Joway Health Industries Group Inc. No. 19, Baowang Road Baodi Economic Development Zone Tianjin, PRC 301800
Re: Joway Health Industries Group Inc. Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed April 1, 2013 File No. 333 -108715
Dear Mr. Huang :
We have reviewed your response letter dated January 9, 2014 and have the following comment.
Form 10 -K for the Fiscal Year Ended December 31, 2012
Item 1A. Risk Factors, page 19 Risks Relating to Conducting Business in the PRC, page 23
1. We note your response to prior comment one, from our letter dated December 27, 2013. Please confirm to us that you inte nd to include, in future filings, “parent only” financial information in accordance with Rule 5.04 of Regulation S -X.
Please respond to this letter within ten business days by providing the requested information or by advising us when you will provide the requested response. If you do not believe our comment appl ies to your facts and circumstances, please tell us why in your response.
After reviewing the information you provide in response to th is comment, we may have additional comments.
Mr. Yuan Huang Joway Health Industries Group Inc. January 22, 2014 Page 2
You may con tact Dale Welcome at (202) 551 -3865 or Kevin Stertzel at (202) 551 -3723 if you have questions regarding this comment.
Sincerely,
/s/ John Cash
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January 22, 2014 Via E -mail Mr. Yuan Huang Chief Financial Officer Joway Health Industries Group Inc. No. 19, Baowang Road Baodi Economic Development Zone Tianjin, PRC 301800 Re: Joway Health Industries Group Inc. Form 10 -K for the Fiscal Year Ended December 31, 2012 Filed April 1, 2013 File No. 333 -108715 Dear Mr. Huang : We have reviewed your response letter dated January 9, 2014 and have the following comment. Form 10 -K for the Fiscal Year Ended December 31, 2012 Item 1A. Risk Factors, page 19 Risks Relating to Conducting Business in the PRC, page 23 1. We note your response to prior comment one, from our letter dated December 27, 2013. Please confirm to us that you inte nd to include, in future filings, “parent only” financial information in accordance with Rule 5.04 of Regulation S -X. Please respond to this letter within ten business days by providing the requested information or by advising us when you will provide the requested response. If you do not believe our comment appl ies to your facts and circumstances, please tell us why in your response. After reviewing the information you provide in response to th is comment, we may have additional comments. Mr. Yuan Huang Joway Health Industries Group Inc. January 22, 2014 Page 2 You may con tact Dale Welcome at (202) 551 -3865 or Kevin Stertzel at (202) 551 -3723 if you have questions regarding this comment. Sincerely, /s/ John Cash John Cash Accounting Branch Chief