SEC Comment Letter for Graphene & Solar Technologies Ltd (GSTX) (CIK 0001497649) (GSTX) — Oct 29, 2014
Graphene & Solar Technologies Ltd (GSTX) (CIK 0001497649)
Date: Oct. 29, 2014 · CIK: 0001497649 · Accession: 0000000000-14-053847
AI Filing Summary & Sentiment
File numbers found in text: 333-174194
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October 29, 2014 Via E -mail Warren M. Dillard Chief Executive Officer Vanguard Energy Corporation 1330 Post Oak Boulevard Suite 1600 Houston, Texas 77056 Re: Vanguard Energy Corporation Form 10 -K for Fiscal Year Ended September 30 , 2013 Filed January 3 , 2014 File No. 333-174194 Dear Mr. Dillard : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of th e United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely , /s/H. Roger Schwall H. Roger Schwall Assistant Director