SEC Comment Letter for Origin Agritech LTD (SEED) (CIK 0001321851) (SEED) — Jan 23, 2014
Origin Agritech LTD (SEED) (CIK 0001321851)
Date: Jan. 23, 2014 · CIK: 0001321851 · Accession: 0000000000-14-003451
AI Filing Summary & Sentiment
Reasoning
Letter
January 23, 2014 Dr. James Chen Chief Financial Officer Origin Agritech Limited No. 21 Sheng Ming Yuan Road Changping District Beijing 102206 China
Re: Origin Agritech Limited Form 20-F for the year ended September 30, 2012 Filed January 10, 2013 File No. 000 -51576
Dear Dr . 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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January 23, 2014 Dr. James Chen Chief Financial Officer Origin Agritech Limited No. 21 Sheng Ming Yuan Road Changping District Beijing 102206 China Re: Origin Agritech Limited Form 20-F for the year ended September 30, 2012 Filed January 10, 2013 File No. 000 -51576 Dear Dr . 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. H umphrey Accounting Branch Chief