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SEC Comment Letter for Recon Technology, Ltd (RCON) (CIK 0001442620) (RCON) — Jun 3, 2016

Recon Technology, Ltd (RCON) (CIK 0001442620)
Date: June 3, 2016 · CIK: 0001442620 · Accession: 0000000000-16-079226

Regulatory Compliance Financial Reporting Internal Controls

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File numbers found in text: 001-34409

Date
June 3, 2016
Author
/s/ Loan Lauren P. Nguyen
Form
UPLOAD
Company
Recon Technology, Ltd (RCON) (CIK 0001442620)

Letter

Mail Stop 4628 June 3, 2016 Liu Jia Chief Financial Officer Recon Technology, Ltd. Room 1902, Building C, King Long International Mansion No. 9 Fulin Road, Beijing 100107 People’s Republic of China

Re: Recon Technology, Ltd. Form 10-K for the Fiscal Year Ended June 30, 2015 Filed September 25, 2015 Preliminary Proxy Statement on Schedule 14A Filed February 16, 2016 File No. 001-34409

Dear Ms. Liu :

We have completed our review of your filing s. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defens e in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Loan Lauren P. Nguyen

Show Raw Text
Mail Stop 4628
June 3, 2016

Liu Jia
Chief Financial Officer
Recon Technology, Ltd.
Room 1902, Building C, King Long International Mansion
No. 9 Fulin Road, Beijing  100107
People’s Republic of China

Re: Recon Technology, Ltd.
Form 10-K for the Fiscal Year Ended June 30, 2015
Filed September 25, 2015
Preliminary Proxy Statement on Schedule 14A
Filed February 16, 2016
File No. 001-34409

Dear Ms. Liu :

We have completed our review of  your filing s.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defens e in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

/s/ Loan Lauren P. Nguyen

Loan Lauren P. Nguyen
Legal Branch Chief
Office of Natural Resources