SEC Comment Letter 0000000000-23-013496 to Emeren Group Ltd (SOL) (CIK 0001417892)
Emeren Group Ltd (SOL) (CIK 0001417892)
Date: Dec. 12, 2023 · CIK: 0001417892 · Accession: 0000000000-23-013496
AI Filing Summary & Sentiment
File numbers found in text: 001-33911
Letter
United States securities and exchange commission logo December 12, 2023 Ke Chen Chief Financial Officer Emeren Group Ltd 100 First Stamford Place, Suite 302 Stamford, CT 06902 Re:Emeren Group Ltd Amendment No. 2 to Form 20-F for Fiscal Year Ended December 31, 2022 File No. 001-33911 Dear Ke Chen: We have reviewed your October 3, 2023 response to our comment letter and have the following comment. Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our September 19, 2023 letter. Amendment No. 2 to Form 20-F for Fiscal Year Ended December 31, 2022 Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections, page 111 1.We note your response to comments 1 and 3. Item 16I(b) requires that you provide disclosures for yourself and your consolidated foreign operating entities, including variable interest entities or similar structures. Please amend your filing to disclose and quantify any ownership interests held by governmental entities, including any ownership interests held by state-owned enterprises, in all of your consolidated operating entities, including variable interest entities or similar structures. In particular, we note approximately 40.1% of Zhejiang ReneSola Investment Ltd. is held by a Chinese State- Owned Enterprise.
FirstName LastNameKe Chen Comapany NameEmeren Group Ltd December 12, 2023 Page 2 FirstName LastName Ke Chen Emeren Group Ltd December 12, 2023 Page 2 Please contact Jennifer Gowetski at 202-551-3401 or Andrew Mew at 202-551-3377 with any other questions. Sincerely, Division of Corporation Finance Disclosure Review Program cc: Ben Rikkers
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United States securities and exchange commission logo
December 12, 2023
Ke Chen
Chief Financial Officer
Emeren Group Ltd
100 First Stamford Place, Suite 302
Stamford, CT 06902
Re:Emeren Group Ltd
Amendment No. 2 to Form 20-F for Fiscal Year Ended December 31, 2022
File No. 001-33911
Dear Ke Chen:
We have reviewed your October 3, 2023 response to our comment letter and have the
following comment.
Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our September 19,
2023 letter.
Amendment No. 2 to Form 20-F for Fiscal Year Ended December 31, 2022
Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections, page 111
1.We note your response to comments 1 and 3. Item 16I(b) requires that you provide
disclosures for yourself and your consolidated foreign operating entities, including
variable interest entities or similar structures. Please amend your filing to disclose and
quantify any ownership interests held by governmental entities, including any ownership
interests held by state-owned enterprises, in all of your consolidated operating entities,
including variable interest entities or similar structures. In particular, we note
approximately 40.1% of Zhejiang ReneSola Investment Ltd. is held by a Chinese State-
Owned Enterprise.
FirstName LastNameKe Chen
Comapany NameEmeren Group Ltd
December 12, 2023 Page 2
FirstName LastName
Ke Chen
Emeren Group Ltd
December 12, 2023
Page 2
Please contact Jennifer Gowetski at 202-551-3401 or Andrew Mew at 202-551-3377 with
any other questions.
Sincerely,
Division of Corporation Finance
Disclosure Review Program
cc: Ben Rikkers