SEC Comment Letter 0000000000-25-000204 to CEMTREX INC (CETX, CETXP) (CIK 0001435064) (CETX)
CEMTREX INC (CETX, CETXP) (CIK 0001435064)
Date: Jan. 8, 2025 · CIK: 0001435064 · Accession: 0000000000-25-000204
AI Filing Summary & Sentiment
File numbers found in text: 333-283995
Letter
January 8, 2025 Saagar Govil Chief Executive Officer CEMTREX INC 135 Fell Court Hauppauge, NY 11788 Re:CEMTREX INC Registration Statement on Form S-3 Filed on December 20, 2024 File No. 333-283995 Dear Saagar Govil: We have conducted a limited review of your registration statement and have the following comment(s). Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Registration Statement on Form S-3 filed December 20, 2024 General 1.We note multiple Schedule 13Gs have been filed in 2024. Please tell us what consideration you gave to including these persons or other potential beneficial owners of more than five percent of any class of your voting securities in the beneficial ownership table in your 2024 Form 10-K. Refer to Item 403 of Regulation S-K. 2.Please revise the registration statement to incorporate your 2024 Form 10-K and include an updated auditor's consent. 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.
January 8, 2025 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Bradley Ecker at 202-551-4985 or Evan Ewing at 202-551-5920 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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January 8, 2025
Saagar Govil
Chief Executive Officer
CEMTREX INC
135 Fell Court
Hauppauge, NY 11788
Re:CEMTREX INC
Registration Statement on Form S-3
Filed on December 20, 2024
File No. 333-283995
Dear Saagar Govil:
We have conducted a limited review of your registration statement and have the
following comment(s).
Please respond to this letter by amending your registration statement and providing
the requested information. If you do not believe a comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information
you provide in response to this letter, we may have additional comments.
Registration Statement on Form S-3 filed December 20, 2024
General
1.We note multiple Schedule 13Gs have been filed in 2024. Please tell us what
consideration you gave to including these persons or other potential beneficial owners
of more than five percent of any class of your voting securities in the beneficial
ownership table in your 2024 Form 10-K. Refer to Item 403 of Regulation S-K.
2.Please revise the registration statement to incorporate your 2024 Form 10-K
and include an updated auditor's consent.
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.
January 8, 2025
Page 2
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Bradley Ecker at 202-551-4985 or Evan Ewing at 202-551-5920 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing