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SEC Comment Letter for Kandi Technologies Group, Inc. (CIK 0001316517) — Jul 19, 2022

Kandi Technologies Group, Inc. (CIK 0001316517)
Date: July 19, 2022 · CIK: 0001316517 · Accession: 0000000000-22-007594

AI Filing Summary & Sentiment

File numbers found in text: 001-33997

Date
July 19, 2022
Author
Not clearly detected
Form
UPLOAD
Company
Kandi Technologies Group, Inc. (CIK 0001316517)

Letter

United States securities and exchange commission logo July 19, 2022 Xiaoming Hu President and Chief Executive Officer Kandi Technologies Group, Inc. Jinhua New Energy Vehicle Town Jinhua, Zhejiang Province People's Republic of China Post Code 321016 Re:Kandi Technologies Group, Inc. Form 10-K for the Year Ended December 31, 2021 Response dated June 30, 2022 File No. 001-33997 Dear Mr. Hu: We have reviewed your June 30, 2022 response to our comment letter and have the following comment. In some of our comments, 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. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our May 16, 2022 letter. Form 10-K for the Year Ended December 31, 2021 General 1.Please file your amended Form 10-K and updated certifications.

FirstName LastNameXiaoming Hu Comapany NameKandi Technologies Group, Inc. July 19, 2022 Page 2 FirstName LastName Xiaoming Hu Kandi Technologies Group, Inc. July 19, 2022 Page 2 You may contact Melissa Gilmore at (202) 551-3337 or Martin James at (202) 551-3671 if you have questions regarding comments on the financial statements and related matters. Please contact Jennifer Angelini at (202) 551-3047 or Jay Ingram at (202) 551- 3397 with any other questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Elizabeth F. Chen

Show Raw Text
United States securities and exchange commission logo
July 19, 2022
Xiaoming Hu
President and Chief Executive Officer
Kandi Technologies Group, Inc.
Jinhua New Energy Vehicle Town
Jinhua, Zhejiang Province
People's Republic of China
Post Code 321016
Re:Kandi Technologies Group, Inc.
Form 10-K for the Year Ended December 31, 2021
Response dated June 30, 2022
File No. 001-33997
Dear Mr. Hu:
            We have reviewed your June 30, 2022 response to our comment letter and have the
following comment.  In some of our comments, 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.  If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
            After reviewing your response to this comment, we may have additional
comments.  Unless we note otherwise, our references to prior comments are to comments in our
May 16, 2022 letter.
Form 10-K for the Year Ended December 31, 2021
General
1.Please file your amended Form 10-K and updated certifications.

 FirstName LastNameXiaoming Hu
 Comapany NameKandi Technologies Group, Inc.
 July 19, 2022 Page 2
 FirstName LastName
Xiaoming Hu
Kandi Technologies Group, Inc.
July 19, 2022
Page 2
            You may contact Melissa Gilmore at (202) 551-3337 or Martin James at (202) 551-3671
if you have questions regarding comments on the financial statements and related
matters.  Please contact Jennifer Angelini at (202) 551-3047 or Jay Ingram at (202) 551-
3397 with any other questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:       Elizabeth F. Chen