SEC Company Response from Origin Agritech LTD (SEED) (CIK 0001321851) (SEED) — Jan 17, 2014
Origin Agritech LTD (SEED) (CIK 0001321851)
Date: Jan. 17, 2014 · CIK: 0001321851 · Accession: 0001144204-14-002748
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-51576
Letter
United States Securities and Exchange Commission Division of Corporation Finance Re: Origin Agritech Limited Form 20-F for the year ended September 30, 2012 Filed January 10, 2013 File No. 000-51576
Dear Mr. Humphrey:
I am responding to your letter to Origin Agritech Limited, dated November 27, 2013. We have reproduced the comments of the Staff from that letter below, and below each we have provided the company response.
If you have need to contact our SEC counsel in the United States, please contact Andrew D. Hudders, Golenbock Eiseman Assor Bell & Peskoe LLC, at ahudders@golenbock.com or 212-907-7349.
Financial Statements
Note 10. Equity Method Investments, page F-26
1. We note from your response letter, dated November 18, 2013, that you have concluded the third condition of Rule 1-02(w) of Regulation S-X is met. As such, separate audited financial statements of Liyu are required under Rule 3-09 of Regulation S-X. Please file an amended Form 20-F that includes these required financial statements.
Response
The Company filed a revised Form 20-F, by amendment number two, on January 10, 2014, which included the separate audited financial statements of Liyu, as required by Rule 3-09 of Regulation S-X.
In connection with our response to the comments of the Staff of the SEC made above, we iterate the company acknowledgement that:
• the company is responsible for the adequacy and accuracy of the disclosure in its filing of the Form 10;
• Staff comments or changes to disclosure in response to Staff comments do not foreclose the SEC from taking any action with respect to the filing; and
• the company may not assert Staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.
Sincerely,
/S/ James CHEN
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Origin Agritech Limited
No. 21 Sheng Ming Yuan
Road
Changping District,
Beijing 102206
January
17, 2014
David R. Humphrey, Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
Re: Origin Agritech Limited
Form 20-F for the year ended September 30, 2012
Filed January 10, 2013
File No. 000-51576
Dear Mr. Humphrey:
I am responding to your letter to Origin
Agritech Limited, dated November 27, 2013. We have reproduced the comments of the Staff from that letter below, and below each
we have provided the company response.
If you have need to contact our SEC counsel
in the United States, please contact Andrew D. Hudders, Golenbock Eiseman Assor Bell & Peskoe LLC, at ahudders@golenbock.com
or 212-907-7349.
Financial Statements
Note 10. Equity Method Investments, page F-26
1. We note from your response letter, dated November 18, 2013, that you have concluded the third
condition of Rule 1-02(w) of Regulation S-X is met. As such, separate audited financial statements of Liyu are required under Rule
3-09 of Regulation S-X. Please file an amended Form 20-F that includes these required financial statements.
Response
The Company filed a revised Form 20-F, by amendment number two,
on January 10, 2014, which included the separate audited financial statements of Liyu, as required by Rule 3-09 of Regulation S-X.
In connection with our response to the
comments of the Staff of the SEC made above, we iterate the company acknowledgement that:
•
the company is responsible for the adequacy and accuracy of the disclosure in its filing of the Form 10;
•
Staff comments or changes to disclosure in response to Staff comments do not foreclose the SEC from taking any action with respect
to the filing; and
•
the company may not assert Staff comments as a defense in any proceeding initiated by the SEC or any person under the federal
securities laws of the United States.
Sincerely,
/S/ James CHEN
James Chen, CFO
james.chen@originseed.com.cn