SEC Comment Letter 0000000000-23-011211 to JinkoSolar Holding Co., Ltd. (JKS) (CIK 0001481513) (JKS)
JinkoSolar Holding Co., Ltd. (JKS) (CIK 0001481513)
Date: Oct. 13, 2023 · CIK: 0001481513 · Accession: 0000000000-23-011211
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File numbers found in text: 001-34615
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United States securities and exchange commission logo
October 13, 2023
Mengmeng Li
Chief Financial Officer
JinkoSolar Holding Co., Ltd.
1 Yingbin Road
Shangrao Economic Development Zone
Jiangxi Province, 334100
The People’s Republic of China
Re:JinkoSolar Holding Co., Ltd.
Form 20-F for the Fiscal Year Ended December 31, 2022
Response dated August 31, 2023
File No. 001-34615
Dear Mengmeng Li:
We have reviewed your August 31, 2023 response to our comment letter and have the
following comment.
Please respond to this letter 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 this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our August 4, 2023
letter.
Form 20-F for the Fiscal Year Ended December 31, 2022
Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections, page 159
1.We note from your response to prior comment 2 that you "reviewed the bios" of each of
your directors before determining that none of them are officials of the Chinese
Communist Party. We also note from the information about Mr. Yingqiu Liu on page 120
of your Form 20-F that he appears to be currently or formerly employed by, a member of,
or otherwise affiliated with several organizations and committees that are controlled by or
otherwise affiliated with the Chinese Communist Party. Please tell us more about how you
considered Mr. Liu's biography by addressing the following:
•Tell us more about each organization or committee identified in Mr. Liu's biography
on page 120 of your Form 20-F, including whether and how it is affiliated with the
Chinese Communist Party.
FirstName LastNameMengmeng Li
Comapany NameJinkoSolar Holding Co., Ltd.
October 13, 2023 Page 2
FirstName LastName
Mengmeng Li
JinkoSolar Holding Co., Ltd.
October 13, 2023
Page 2
•Tell us how you considered whether Mr. Liu has any current or prior memberships
on, or affiliations with, committees of the Chinese Communist Party that are not
addressed in his biography on page 120 of your Form 20-F.
•Tell us whether Mr. Liu is a member of the Chinese Communist Party.
•Tell us how you considered the above factors when reaching the conclusion that Mr.
Liu is not an official of the Chinese Communist Party.
Please contact Jennifer Thompson at 202-551-3737 with any questions.
Sincerely,
Division of Corporation Finance
Disclosure Review Program
cc: Shuang Zhao