SEC Comment Letter for Antelope Enterprise Holdings Ltd (AEHL) (CIK 0001470683) (AEHL) — May 1, 2018
Antelope Enterprise Holdings Ltd (AEHL) (CIK 0001470683)
Date: May 1, 2018 · CIK: 0001470683 · Accession: 0000000000-18-013518
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File numbers found in text: 333-224302
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May 1, 2018
Edmund Hen
Chief Financial Officer
China Ceramics Co., Ltd
Junbing Industrial Zone, Anhai, Jinjiang City
Fujian Province, PRC
Re:China Ceramics Co., Ltd
Registration Statement on Form F-3
Filed April 16, 2018
File No. 333-224302
Dear Mr. Hen:
We have limited our review of your registration statement to those issues we have
addressed in our 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 this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments.
Form F-3 filed April 16, 2018
General
1.We note that your registration statement contains audited financial statements for the
fiscal year ended December 31, 2016. Please be advised that we cannot accelerate the
effective date of your registration statement until you have updated your financial
statements in accordance with Item 8.A of Form 20-F. Please see Item 5(b)(2) of Form F-
3.
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.
FirstName LastNameEdmund Hen
Comapany NameChina Ceramics Co., Ltd
June 16, 2017 Page 2
FirstName LastName
Edmund Hen
China Ceramics Co., Ltd
May 1, 2018
Page 2
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Sergio Chinos, Staff Attorney, at (202) 551-7844 or Jay Ingram, Legal
Branch Chief, at (202) 551-3397 with any questions.
Division of Corporation Finance
Office of Manufacturing and
Construction