SEC Comment Letter 0000000000-24-001025 to Tengjun Biotechnology Corp. (CIK 0001499785)
Tengjun Biotechnology Corp. (CIK 0001499785)
Date: Jan. 25, 2024 · CIK: 0001499785 · Accession: 0000000000-24-001025
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File numbers found in text: 333-169397
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United States securities and exchange commission logo
January 25, 2024
Xianchang Ma
Chief Executive Officer and Chief Financial Officer
Tengjun Biotechnology Corp.
East Jinze Road and South Huimin Road
Food Industry Economic and Technology Development District
Jianxiang County, Jining City
Shandong Province, China
Re:Tengjun Biotechnology Corp.
Form 10-K for the Year Ended December 31, 2022
Form 10-Q for the Quarter Ended March 31, 2023
File No. 333-169397
Dear Xianchang Ma:
We issued comments to you on the above captioned filings on July 21, 2023. As of the
date of this letter, these comments remain outstanding and unresolved. We expect you to provide
a complete, substantive response to these comments by February 8, 2024.
If you do not respond, we will, consistent with our obligations under the federal securities
laws, decide how we will seek to resolve material outstanding comments and complete our
review of your filings and your disclosure. Among other things, we may decide to release
publicly, through the agency's EDGAR system, all correspondence, including this letter, relating
to the review of your filings, consistent with the staff's decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.
Please contact SiSi Cheng at 202-551-5004 or Ernest Greene at 202-551-3733 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc: Huan Lou, Esq.