SEC Comment Letter for Recon Technology, (RCON) — Jan 9, 2026
Recon Technology, Ltd
Date: Jan. 9, 2026 · CIK: 0001442620 · Accession: 0000000000-26-000322
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File numbers found in text: 333-292540
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<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>