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SEC Comment Letter for Graphene & Solar Technologies (GSTX) — Dec 23, 2019

Graphene & Solar Technologies Ltd
Date: Dec. 23, 2019 · CIK: 0001497649 · Accession: 0000000000-19-016752

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File numbers found in text: 333-174194

Date
December 23, 2019
Author
Roger May
Form
UPLOAD
Company
Graphene & Solar Technologies Ltd

Letter

December 23, 2019 Roger May Chief Executive Officer Graphene & Solar Technologies Limited 433 N. Camden Dr., Ste. 600 Beverly Hills, CA 90210 Re:Graphene & Solar Technologies Limited Form 10-K for the fiscal year ended September 30, 2018 Filed January 23, 2019 File No. 333-174194 Dear Mr. May: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: David Fickson

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December 23, 2019
Roger May
Chief Executive Officer
Graphene & Solar Technologies Limited
433 N. Camden Dr., Ste. 600
Beverly Hills, CA 90210
Re:Graphene & Solar Technologies Limited
Form 10-K for the fiscal year ended September 30, 2018
Filed January 23, 2019
File No. 333-174194
Dear Mr. May:
            We have completed our review of your filing.  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.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:       David Fickson