SEC Comment Letter for Origin Agritech LTD (SEED) (CIK 0001321851) (SEED) — Oct 16, 2009
Origin Agritech LTD (SEED) (CIK 0001321851)
Date: Oct. 16, 2009 · CIK: 0001321851 · Accession: 0000000000-09-058380
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File numbers found in text: 000-51576
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3561
October 16, 2009
By U.S. Mail and facsimile to 86-1058907524
Mr. Liang Yuan Chief Executive Officer Origin Agritech Limited No. 21 Sheng Ming Yuan Road Changping District Beijing 102206 China
Re: Origin Agritech Limited
Form 20-F for Fiscal Year Ended September 30, 2008 Filed April 3, 2009 File No. 000-51576
Dear Mr. Yuan:
We have completed our review of your Form 20-F and related filings and have no further
comments at this time.
S i n c e r e l y , R y a n C . M i l n e A c c o u n t i n g B r a n c h C h i e f