SEC Comment Letter 0000000000-23-008464 to Emeren Group Ltd (SOL) (CIK 0001417892)
Emeren Group Ltd (SOL) (CIK 0001417892)
Date: Aug. 4, 2023 · CIK: 0001417892 · Accession: 0000000000-23-008464
AI Filing Summary & Sentiment
File numbers found in text: 001-33911
Letter
United States securities and exchange commission logo August 4, 2023 Ke Chen Chief Financial Officer Emeren Group Ltd 100 First Stamford Place, Suite 302 Stamford, CT 06902 Re:Emeren Group Ltd Form 20-F for the Fiscal Year Ended December 31, 2022 File No. 001-33911 Dear Ke Chen: We have limited our review of your filing to the submission and/or disclosures as required by Item 16I of Form 20-F and have the following comment. In our comment, 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. After reviewing your response to this comment, we may have additional comments. Form 20-F for the Fiscal Year Ended December 31, 2022 Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections, page 111 1.We note that during your fiscal year 2022 you were identified by the Commission pursuant to Section 104(i)(2)(A) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7214(i)(2)(A)) as having retained, for the preparation of the audit report on your financial statements included in the Form 20-F, a registered public accounting firm that has a branch or office that is located in a foreign jurisdiction and that the Public Company Accounting Oversight Board had determined it is unable to inspect or investigate completely because of a position taken by an authority in the foreign jurisdiction. Please provide the documentation required by Item 16I(a) of Form 20-F or tell us why you are not required to do so. Additionally, please amend your Form 20-F to provide the disclosures required under Item 16I(b) of Form 20-F. Refer to the Staff Statement on the Holding Foreign Companies Accountable Act and the Consolidated Appropriations Act, 2023, available on our website at https://www.sec.gov/corpfin/announcement/statement- hfcaa-040623.
FirstName LastNameKe Chen Comapany NameEmeren Group Ltd August 4, 2023 Page 2 FirstName LastName Ke Chen Emeren Group Ltd August 4, 2023 Page 2 We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Austin Pattan at (202) 551-6756 or Jennifer Thompson at (202) 551- 3737 with any questions. Sincerely, Division of Corporation Finance Disclosure Review Program cc: Ben Rikkers
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United States securities and exchange commission logo
August 4, 2023
Ke Chen
Chief Financial Officer
Emeren Group Ltd
100 First Stamford Place, Suite 302
Stamford, CT 06902
Re:Emeren Group Ltd
Form 20-F for the Fiscal Year Ended December 31, 2022
File No. 001-33911
Dear Ke Chen:
We have limited our review of your filing to the submission and/or disclosures as
required by Item 16I of Form 20-F and have the following comment. In our comment, 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.
After reviewing your response to this comment, we may have additional comments.
Form 20-F for the Fiscal Year Ended December 31, 2022
Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections, page 111
1.We note that during your fiscal year 2022 you were identified by the Commission
pursuant to Section 104(i)(2)(A) of the Sarbanes-Oxley Act of 2002 (15 U.S.C.
7214(i)(2)(A)) as having retained, for the preparation of the audit report on your financial
statements included in the Form 20-F, a registered public accounting firm that has a
branch or office that is located in a foreign jurisdiction and that the Public Company
Accounting Oversight Board had determined it is unable to inspect or investigate
completely because of a position taken by an authority in the foreign jurisdiction. Please
provide the documentation required by Item 16I(a) of Form 20-F or tell us why you are
not required to do so. Additionally, please amend your Form 20-F to provide the
disclosures required under Item 16I(b) of Form 20-F. Refer to the Staff Statement on the
Holding Foreign Companies Accountable Act and the Consolidated Appropriations Act,
2023, available on our website at https://www.sec.gov/corpfin/announcement/statement-
hfcaa-040623.
FirstName LastNameKe Chen
Comapany NameEmeren Group Ltd
August 4, 2023 Page 2
FirstName LastName
Ke Chen
Emeren Group Ltd
August 4, 2023
Page 2
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
Please contact Austin Pattan at (202) 551-6756 or Jennifer Thompson at (202) 551-
3737 with any questions.
Sincerely,
Division of Corporation Finance
Disclosure Review Program
cc: Ben Rikkers