Correspondence 0001213900-23-036812 from China Health Industries Holdings, Inc. (CHHE) (CIK 0001309057)
China Health Industries Holdings, Inc. (CHHE) (CIK 0001309057)
Date: May 5, 2023 · CIK: 0001309057 · Accession: 0001213900-23-036812
AI Filing Summary & Sentiment
File numbers found in text: 000-51060
Referenced dates: April 27, 2023
Letter
VIA EDGAR TRANSMISSION United States Securities and Exchange Commission Division of Corporation Finance Office of Life Sciences Re: China Health Industries Holdings, Inc. Amendment No. 2 to Annual Report on Form 10-K for Fiscal Year Ended June 30, 2022 Filed April 10, 2023 File No. 000-51060
Dear Mr. McNamara and Mr. Buchmiller:
This letter is being furnished in response to the comments of the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) that was contained in the Staff’s letter dated April 27, 2023 (the “Comment Letter”), to China Health Industries Holdings, Inc (the “Company”) with respect to the Company’s Amendment No.2 to Annual Report on Form 10-K (the “10-K”) for the fiscal year ended June 30, 2022 filed with the Commission on April 10, 2023 (File No. 000-51060).
Set forth below is the Company’s response to the Staff communicated in its Comment Letter. For ease of reference, the Staff’s comment is reproduced below and is followed by the Company’s response in bold.
Amendment No. 2 to Annual Report on Form 10-K for Fiscal Year Ended June 30, 2022
General
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 at https://www.sec.gov/news/statement/statement-hfcaa-040623https://www.sec.gov/news/statement/statement-hfcaa-040623.
Response: In response to the Staff’s comment, the Company has taken note to the requirements of Form 10-K Item 9C, the Company will comply with the rules and disclose as proposed in the last response letter accordingly.
Should any questions arise in connection with this response letter, please contact Elizabeth F. Chen, Esq. from Pryor Cashman LLP, counsel to the Company at 212-326-0199 or echen@pryorcashman.com.
Sincerely yours,
China Health Industries Holding, Inc.
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CORRESP
1
filename1.htm
May
5, 2023
VIA EDGAR TRANSMISSION
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Life Sciences
100 F Street NE
Washington, D.C. 20549-3561
Attn: Jimmy McNamara and Tim Buchmiller
Re: China Health Industries Holdings, Inc.
Amendment No. 2 to Annual Report on Form 10-K for Fiscal Year Ended June 30, 2022
Filed April 10, 2023
File No. 000-51060
Dear Mr. McNamara and Mr. Buchmiller:
This letter is being furnished
in response to the comments of the staff (the “Staff”) of the Division of Corporation Finance of the Securities and
Exchange Commission (the “Commission”) that was contained in the Staff’s letter dated April 27, 2023 (the “Comment
Letter”), to China Health Industries Holdings, Inc (the “Company”) with respect to the Company’s Amendment
No.2 to Annual Report on Form 10-K (the “10-K”) for the fiscal year ended June 30, 2022 filed with the Commission on
April 10, 2023 (File No. 000-51060).
Set forth below is the Company’s
response to the Staff communicated in its Comment Letter. For ease of reference, the Staff’s comment is reproduced below and is
followed by the Company’s response in bold.
Amendment No. 2 to Annual Report
on Form 10-K for Fiscal Year Ended June 30, 2022
General
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 at https://www.sec.gov/news/statement/statement-hfcaa-040623https://www.sec.gov/news/statement/statement-hfcaa-040623.
Response: In response to the Staff’s
comment, the Company has taken note to the requirements of Form 10-K Item 9C, the Company will comply with the rules and disclose
as proposed in the last response letter accordingly.
Should any questions arise in
connection with this response letter, please contact Elizabeth F. Chen, Esq. from Pryor Cashman LLP, counsel to the Company at 212-326-0199
or echen@pryorcashman.com.
Sincerely yours,
China Health Industries Holding, Inc.
/s/ Xin Sun
Xin Sun
Chief Executive Officer
(Principal Executive Officer)
cc:
Elizabeth F. Chen, Esq.
Pryor Cashman LLP