SEC Comment Letter for Yinfu Gold (ELRE) — Jan 15, 2026
Yinfu Gold Corp.
Date: Jan. 15, 2026 · CIK: 0001438461 · Accession: 0000000000-26-000601
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-152242
Letter
Re: Yinfu Gold Corporation Form 10-K for the Fiscal Year ended March 31, 2025 File No. 333-152242 Filed June 30, 2025 Dear Zhang Hong:
January 15, 2026
Zhang Hong Chief Executive Officer Yinfu Gold Corporation Foreign Trade Group Mansion, Suite 1608 Dongmen Street, Luohu District Shenzhen, China 518000
We have reviewed your filing 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.
Form 10-K for the Fiscal Year ended March 31, 2025 Report of Independent Registered Public Accounting Firm, page F-2
1. Please amend the filing to have your auditor include an audit report that covers both periods presented in the audited financial statements in the format required by PCAOB Auditing Standard 3101. Refer to Rule 2-02 of Regulation S-X. 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 Joseph Klinko at 202-551-3824 or John Cannarella at 202-551-3337 if you have questions regarding comments on the financial statements and related matters.
Sincerely,
January 15, 2026
Page 2
Division of Corporation Finance
Office of Energy & Transportation
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 15, 2026 Zhang Hong Chief Executive Officer Yinfu Gold Corporation Foreign Trade Group Mansion, Suite 1608 Dongmen Street, Luohu District Shenzhen, China 518000 Re: Yinfu Gold Corporation Form 10-K for the Fiscal Year ended March 31, 2025 File No. 333-152242 Filed June 30, 2025 Dear Zhang Hong: We have reviewed your filing 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. Form 10-K for the Fiscal Year ended March 31, 2025 Report of Independent Registered Public Accounting Firm, page F-2 1. Please amend the filing to have your auditor include an audit report that covers both periods presented in the audited financial statements in the format required by PCAOB Auditing Standard 3101. Refer to Rule 2-02 of Regulation S-X. 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 Joseph Klinko at 202-551-3824 or John Cannarella at 202-551-3337 if you have questions regarding comments on the financial statements and related matters. Sincerely, January 15, 2026 Page 2 Division of Corporation Finance Office of Energy & Transportation </TEXT> </DOCUMENT>