SEC Comment Letter for Yinfu Gold (ELRE) — Aug 8, 2022
Yinfu Gold Corp.
Date: Aug. 8, 2022 · CIK: 0001438461 · Accession: 0000000000-22-008350
AI Filing Summary & Sentiment
File numbers found in text: 333-152242
Letter
United States securities and exchange commission logo August 8, 2022 Libin Jiang President, Secretary and Director Yinfu Gold Corporation Suite 2313 Dongfang Science and Technology Mansion Nanshan District Shenzhen, China 518000 Re:Yinfu Gold Corporation Form 10-K for Fiscal Year Ended December 31, 2021 Filed June 29, 2022 File No. 333-152242 Dear Mr. Jiang: We have reviewed your filing and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to these comments 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 our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response and any amendment you may file in response to these comments, we may have additional comments. Form 10-K for Fiscal Year Ended December 31, 2021 Item 1A. Risk Factors, page 6 1.Given that your principal executive office is located in China, you should provide specific and prominent disclosures about the legal and operational risks associated with having business in this location, consistent with the guidance in our Sample Letter to China Based Companies, which was posted to our website on December 20, 2021. You may view the Sample Letter at the following internet address.
https://www.sec.gov/corpfin/sample-letter-china-based-companies
FirstName LastNameLibin Jiang Comapany NameYinfu Gold Corporation August 8, 2022 Page 2 FirstName LastName Libin Jiang Yinfu Gold Corporation August 8, 2022 Page 2
Please provide disclosures made in response to all applicable comments in the forepart of the periodic report, without regard to the sectional headings utilized in the Sample Letter and notwithstanding the exemption from risk factor disclosures for smaller reporting companies. 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. You may contact Yolanda Guobadia, Staff Accountant, at (202) 551 - 3562 or Gus Rodriguez, Accounting Branch Chief, at (202) 551 - 3752 if you have questions regarding comments on the financial statements and related matters. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
August 8, 2022
Libin Jiang
President, Secretary and Director
Yinfu Gold Corporation
Suite 2313
Dongfang Science and Technology Mansion
Nanshan District
Shenzhen, China 518000
Re:Yinfu Gold Corporation
Form 10-K for Fiscal Year Ended December 31, 2021
Filed June 29, 2022
File No. 333-152242
Dear Mr. Jiang:
We have reviewed your filing and have the following comments. In some of our
comments, we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to these comments 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 our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response and any amendment you may file in response to these
comments, we may have additional comments.
Form 10-K for Fiscal Year Ended December 31, 2021
Item 1A. Risk Factors, page 6
1.Given that your principal executive office is located in China, you should provide specific
and prominent disclosures about the legal and operational risks associated with having
business in this location, consistent with the guidance in our Sample Letter to China Based
Companies, which was posted to our website on December 20, 2021. You may view the
Sample Letter at the following internet address.
https://www.sec.gov/corpfin/sample-letter-china-based-companies
FirstName LastNameLibin Jiang
Comapany NameYinfu Gold Corporation
August 8, 2022 Page 2
FirstName LastName
Libin Jiang
Yinfu Gold Corporation
August 8, 2022
Page 2
Please provide disclosures made in response to all applicable comments in the forepart of
the periodic report, without regard to the sectional headings utilized in the Sample Letter
and notwithstanding the exemption from risk factor disclosures for smaller reporting
companies.
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.
You may contact Yolanda Guobadia, Staff Accountant, at (202) 551 - 3562 or Gus
Rodriguez, Accounting Branch Chief, at (202) 551 - 3752 if you have questions regarding
comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation