SEC Comment Letter 0000000000-23-004349 to China Health Industries Holdings, Inc. (CHHE) (CIK 0001309057)
China Health Industries Holdings, Inc. (CHHE) (CIK 0001309057)
Date: April 27, 2023 · CIK: 0001309057 · Accession: 0000000000-23-004349
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-51060
Letter
United States securities and exchange commission logo April 27, 2023 Xin Sun Chief Executive Officer China Health Industries Holdings, Inc. 3199-1 Longxiang Road, Songbei District, Harbin City Heilongjiang Province People’s Republic of China Re:China Health Industries Holdings, Inc. Amendment No. 2 to Annual Report on Form 10-K Fiscal Year Ended June 30, 2022 Filed April 10, 2023 File No. 000-51060 Dear Xin Sun: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Amendment No. 2 to Annual Report on Form 10-K for Fiscal Year Ended June 30, 2022 General 1.We note from your response to prior comment 5 that if the company is subject to the Form 10-K Item 9C requirements at the time you file your 10-K for FY 2023 that you will include disclosure that "[t]he Company falls within the definition of "Commission- Identified Issuer" and that "[t]he company herein confirms that it is not owned or controlled by any governmental entity in the foreign jurisdiction." Please be advised that the company is subject to the requirements of Form 10-K Item 9C because it was conclusively identified as a "Commission-Identified Issuer" on October 21, 2022. Accordingly, please comply with Item 9C(a) on or before the due date for your fiscal year 2023 Annual Report. Refer to Staff Statement on the Holding Foreign Companies Accountable Act and the Consolidated Appropriations Act, 2023
FirstName LastNameXin Sun Comapany NameChina Health Industries Holdings, Inc. April 27, 2023 Page 2 FirstName LastName Xin Sun China Health Industries Holdings, Inc. April 27, 2023 Page 2 at https://www.sec.gov/news/statement/statement-hfcaa- 040623https://www.sec.gov/news/statement/statement-hfcaa-040623. 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 Jimmy McNamara at 202-551-7349 or Tim Buchmiller at 202-551-3635 with any other questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Elizabeth F. Chen, Esq.
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United States securities and exchange commission logo
April 27, 2023
Xin Sun
Chief Executive Officer
China Health Industries Holdings, Inc.
3199-1 Longxiang Road, Songbei District, Harbin City
Heilongjiang Province
People’s Republic of China
Re:China Health Industries Holdings, Inc.
Amendment No. 2 to Annual Report on Form 10-K
Fiscal Year Ended June 30, 2022
Filed April 10, 2023
File No. 000-51060
Dear Xin Sun:
We have reviewed your filing and have the following comments. In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional comments.
Amendment No. 2 to Annual Report on Form 10-K for Fiscal Year Ended June 30, 2022
General
1.We note from your response to prior comment 5 that if the company is subject to the Form
10-K Item 9C requirements at the time you file your 10-K for FY 2023 that you will
include disclosure that "[t]he Company falls within the definition of "Commission-
Identified Issuer" and that "[t]he company herein confirms that it is not owned or
controlled by any governmental entity in the foreign jurisdiction." Please be advised that
the company is subject to the requirements of Form 10-K Item 9C because it was
conclusively identified as a "Commission-Identified Issuer" on October 21, 2022.
Accordingly, please comply with Item 9C(a) on or before the due date for your fiscal year
2023 Annual Report. Refer to Staff Statement on the Holding Foreign Companies
Accountable Act and the Consolidated Appropriations Act, 2023
FirstName LastNameXin Sun
Comapany NameChina Health Industries Holdings, Inc.
April 27, 2023 Page 2
FirstName LastName
Xin Sun
China Health Industries Holdings, Inc.
April 27, 2023
Page 2
at https://www.sec.gov/news/statement/statement-hfcaa-
040623https://www.sec.gov/news/statement/statement-hfcaa-040623.
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 Jimmy McNamara at 202-551-7349 or Tim Buchmiller at 202-551-3635
with any other questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc: Elizabeth F. Chen, Esq.