Correspondence 0001213900-24-004729 from China Health Industries Holdings, Inc. (CHHE) (CIK 0001309057)
China Health Industries Holdings, Inc. (CHHE) (CIK 0001309057)
Date: Jan. 19, 2024 · CIK: 0001309057 · Accession: 0001213900-24-004729
AI Filing Summary & Sentiment
File numbers found in text: 000-51060, 001-51060
Referenced dates: January 9, 2024
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China Health Industries
Holdings, Inc.
3199-1 Longxiang Road,
Songbei District
Harbin City, Heilongjiang
Province
People’s Republic
of China, 150028
January 19, 2024
VIA EDGAR TRANSMISSION
United States Securities and Exchange Commission
Division of Corporation Finance
Disclosure Review Program
100 F Street NE
Washington, D.C. 20549
Attn: Charlie Guidry and Christopher Dunham
Re:
China Health Industries Holdings, Inc.
Form 10-K for Fiscal Year Ended June 30, 2023
File No. 000-51060
Dear Messrs. Guidry and Dunham:
This letter is being
furnished in response to the comment 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 January 9, 2024, to China Health
Industries Holdings, Inc (the “Company”) with respect to the Company’s Annual Report on Form 10-K (the “10-K”)
for the fiscal year ended June 30, 2023 filed with the Commission on November 13, 2023 (File No. 001-51060) and the Supplemental Submission
form “SPDSCL-HFCAA-GOV” filed with the Commission on January 8, 2024.
Set forth below is the
Company’s response to the Staff’s comment. For ease of reference, the Staff’s comment is reproduced below and is followed
by the Company’s response in bold.
Form 10-K for Fiscal Year Ended June 30, 2023
Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent
Inspections, page 30
1. We note your statement that you reviewed your shareholders' list in connection
with your required submission under paragraph (a). Please supplementally describe any additional materials that were reviewed and tell
us whether you relied upon any legal opinions or third party certifications such as affidavits as the basis for your submission.
Response: The Company has reviewed the
registered shareholder’s list as of September 28, 2023 issued by its transfer agent. To the knowledge of the management, no shareholder
is an official of the Chinese government. The management also reviewed the ownership filings via Edgar and do not find any filings made
by any official of the Chinese government.
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 and
Chief Financial Officer
(Principal Executive Officer,
Principal Financial Officer and
Principal Accounting Officer)
cc:
Elizabeth F. Chen, Esq.
Pryor Cashman LLP