SEC Comment Letter for Origin Agritech LTD (SEED) (CIK 0001321851) (SEED) — Dec 27, 2012
Origin Agritech LTD (SEED) (CIK 0001321851)
Date: Dec. 27, 2012 · CIK: 0001321851 · Accession: 0000000000-12-069446
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-51576
Letter
December 27, 2012 Via E -mail James Chen Chief Financial Officer Origin Agritech Limited No. 21 Sheng Ming Yuan Road Changping District, Beijing 102206
Re: Origin Agritech Limited Form 20 -F for the Fiscal Year Ended September 30, 2011 Filed January 20, 2012 File No. 000-51576
Dear Mr. Chen :
We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ David R. Humphrey
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December 27, 2012 Via E -mail James Chen Chief Financial Officer Origin Agritech Limited No. 21 Sheng Ming Yuan Road Changping District, Beijing 102206 Re: Origin Agritech Limited Form 20 -F for the Fiscal Year Ended September 30, 2011 Filed January 20, 2012 File No. 000-51576 Dear Mr. Chen : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ David R. Humphrey David R. Humphrey Accounting Branch Chief