SEC Comment Letter 0000000000-23-007744 to Antelope Enterprise Holdings Ltd (AEHL) (CIK 0001470683) (AEHL)
Antelope Enterprise Holdings Ltd (AEHL) (CIK 0001470683)
Date: July 20, 2023 · CIK: 0001470683 · Accession: 0000000000-23-007744
AI Filing Summary & Sentiment
File numbers found in text: 001-34944
Letter
United States securities and exchange commission logo July 20, 2023 Weilai Zhang Chief Executive Officer Antelope Enterprise Holdings Ltd Room 1802, Block D, Zhonghai International Center Hi-Tech Zone, Chengdu Sichuan Province, PRC Re:Antelope Enterprise Holdings Ltd Form 20-F for the Year Ended December 31, 2022 Filed May 1, 2023 File No. 001-34944 Dear Weilai Zhang: We have limited our review of your filing to the submission and/or disclosures as required by Item 16I of Form 20-F and have the following 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 these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. After reviewing your response to these comments, we may have additional comments.
FirstName LastNameWeilai Zhang Comapany NameAntelope Enterprise Holdings Ltd July 20, 2023 Page 2 FirstName LastName Weilai Zhang Antelope Enterprise Holdings Ltd July 20, 2023 Page 2 Form 20-F for the Year Ended December 31, 2022 Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections, page 82 1.We note that during your fiscal year 2022 you were identified by the Commission pursuant to Section 104(i)(2)(A) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7214(i)(2)(A)) as having retained, for the preparation of the audit report on your financial statements included in the Form 20-F, a registered public accounting firm that has a branch or office that is located in a foreign jurisdiction and that the Public Company Accounting Oversight Board had determined it is unable to inspect or investigate completely because of a position taken by an authority in the foreign jurisdiction. Please provide the documentation required by Item 16I(a) of Form 20-F or tell us why you are not required to do so. Additionally, please amend your Form 20-F to provide the disclosures required under Item 16I(b) of Form 20-F. Refer to the Staff Statement on the Holding Foreign Companies Accountable Act and the Consolidated Appropriations Act, 2023, available on our website at https://www.sec.gov/corpfin/announcement/statement- hfcaa-040623. 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 Kyle Wiley at (202) 344-5791 or Andrew Mew at (202) 551-3377 with any other questions. Sincerely, Division of Corporation Finance Disclosure Review Program cc: Joan Wu
Show Raw Text
United States securities and exchange commission logo
July 20, 2023
Weilai Zhang
Chief Executive Officer
Antelope Enterprise Holdings Ltd
Room 1802, Block D, Zhonghai International Center
Hi-Tech Zone, Chengdu
Sichuan Province, PRC
Re:Antelope Enterprise Holdings Ltd
Form 20-F for the Year Ended December 31, 2022
Filed May 1, 2023
File No. 001-34944
Dear Weilai Zhang:
We have limited our review of your filing to the submission and/or disclosures as
required by Item 16I of Form 20-F and have the following 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 these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond.
After reviewing your response to these comments, we may have additional comments.
FirstName LastNameWeilai Zhang
Comapany NameAntelope Enterprise Holdings Ltd
July 20, 2023 Page 2
FirstName LastName
Weilai Zhang
Antelope Enterprise Holdings Ltd
July 20, 2023
Page 2
Form 20-F for the Year Ended December 31, 2022
Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections, page 82
1.We note that during your fiscal year 2022 you were identified by the Commission
pursuant to Section 104(i)(2)(A) of the Sarbanes-Oxley Act of 2002 (15 U.S.C.
7214(i)(2)(A)) as having retained, for the preparation of the audit report on your financial
statements included in the Form 20-F, a registered public accounting firm that has a
branch or office that is located in a foreign jurisdiction and that the Public Company
Accounting Oversight Board had determined it is unable to inspect or investigate
completely because of a position taken by an authority in the foreign jurisdiction. Please
provide the documentation required by Item 16I(a) of Form 20-F or tell us why you are
not required to do so. Additionally, please amend your Form 20-F to provide the
disclosures required under Item 16I(b) of Form 20-F. Refer to the Staff Statement on the
Holding Foreign Companies Accountable Act and the Consolidated Appropriations Act,
2023, available on our website at https://www.sec.gov/corpfin/announcement/statement-
hfcaa-040623.
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 Kyle Wiley at (202) 344-5791 or Andrew Mew at (202) 551-3377 with
any other questions.
Sincerely,
Division of Corporation Finance
Disclosure Review Program
cc: Joan Wu