SEC Comment Letter 0000000000-24-001810 to Tengjun Biotechnology Corp. (CIK 0001499785)
Tengjun Biotechnology Corp. (CIK 0001499785)
Date: Feb. 15, 2024 · CIK: 0001499785 · Accession: 0000000000-24-001810
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File numbers found in text: 333-169397
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United States securities and exchange commission logo
February 15, 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
File No. 333-169397
Dear Xianchang Ma:
We issued comments on the above captioned filing on July 21, 2023. On January 25,
2024, we issued a follow-up letter informing you that comments remained outstanding and
unresolved, and absent a substantive response, we would act consistent with our obligations
under the federal securities laws.
As you have not provided a substantive response, we are terminating our review and will
take further steps as we deem appropriate. These steps include releasing publicly, through the
agency's EDGAR system, all correspondence, including this letter, relating to the review of your
filing, 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.