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SEC Comment Letter for Recon Technology, (RCON) — Jan 9, 2026

Recon Technology, Ltd
Date: Jan. 9, 2026 · CIK: 0001442620 · Accession: 0000000000-26-000322

Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-292540

Date
January 9, 2026
Author
Finance
Form
UPLOAD
Company
Recon Technology, Ltd

Letter

Re: Recon Technology, Ltd Registration Statement on Form F-3 Filed January 2, 2026 File No. 333-292540 Dear Shenping Yin:

January 9, 2026

Shenping Yin Chief Executive Officer Recon Technology, Ltd Room 601, No. 1 Shui an South Street Chaoyang District, Beijing, 100012 People s Republic of China

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Timothy S. Levenberg at 202-551-3707 with any questions.

Sincerely,
Division of Corporation
Finance
Office of Energy &
Transportation
cc: Anthony W. Basch, Esq., of Kaufman & Canoles, P.C.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 January 9, 2026

Shenping Yin
Chief Executive Officer
Recon Technology, Ltd
Room 601, No. 1 Shui an South Street
Chaoyang District, Beijing, 100012
People s Republic of China

 Re: Recon Technology, Ltd
 Registration Statement on Form F-3
 Filed January 2, 2026
 File No. 333-292540
Dear Shenping Yin:

 This is to advise you that we have not reviewed and will not review your
registration
statement.

 Please refer to Rules 460 and 461 regarding requests for acceleration.
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 Timothy S. Levenberg at 202-551-3707 with any questions.

 Sincerely,

 Division of Corporation
Finance
 Office of Energy &
Transportation
cc: Anthony W. Basch, Esq., of Kaufman & Canoles, P.C.
</TEXT>
</DOCUMENT>