Correspondence 0001213900-23-067325 from Tengjun Biotechnology Corp. (CIK 0001499785)
Tengjun Biotechnology Corp. (CIK 0001499785)
Date: Aug. 14, 2023 · CIK: 0001499785 · Accession: 0001213900-23-067325
AI Filing Summary & Sentiment
File numbers found in text: 333-169397
Referenced dates: July 21, 2023
Letter
Division of Corporation Finance Office of Manufacturing Securities and Exchange Commission Form 10-K for the Year Ended December 31, 2022 Form 10-Q for the Quarter Ended March 31, 2023 File No. 333-169397
Re: Tengjun Biotechnology Corp.
Dear Ms. SiSi Cheng, Mr. Ernest Greene:
This letter is being furnished in response to the comments of the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) that were contained in the Staff’s letter dated July 21, 2023 (the “Comment Letter”) to Tengjun Biotechnology Corp. (the “Company” or “Tengjun”) with respect to the Form 10-K for the Year Ended December 31, 2022 and Form 10-Q for the Quarter Ended March 31, 2023filed with the Securities and Exchange Commission (the “Commission”).
The Company refers to the Form 8-K filed with the Commission on August 14, 2023. As disclosed therein, on August 10, 2023, the Company’s Board of Directors (the “Board”) concluded that the Company’s previously issued financial statements, contained within its Annual Report on Form 10-K for the fiscal year ended December 31, 2022, should no longer be relied upon due to accounting methodology errors in such financial statements and that the Board deems it advisable and in the best interests of the Company to restate the financial statements by amending its annual report on Form 10-K for the fiscal year ended December 31, 2022 as soon as reasonably practicable. In light of this, the Company respectfully seeks an extension of time to file its responses to the Comment Letter on or before November 15, 2023.
If you need any additional information or have any follow up questions, please feel free to contact Huan Lou of Sichenzia Ross Ference LLP at (212) 930-9700.
Sincerely,
By:
/s/ Huaping Lu
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CORRESP
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filename1.htm
August 14, 2022
Ms. SiSi Cheng, Mr. Ernest Greene
Division of Corporation Finance
Office of Manufacturing
Securities and Exchange Commission
100 F Street, NE, Washington, D.C. 20549
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 Ms. SiSi Cheng, Mr. Ernest Greene:
This letter is being furnished in response to the
comments of the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the
“Commission”) that were contained in the Staff’s letter dated July 21, 2023 (the “Comment Letter”) to Tengjun
Biotechnology Corp. (the “Company” or “Tengjun”) with respect to the Form 10-K for the Year Ended December 31,
2022 and Form 10-Q for the Quarter Ended March 31, 2023filed with the Securities and Exchange Commission (the “Commission”).
The Company refers to the Form 8-K filed with the
Commission on August 14, 2023. As disclosed therein, on August 10, 2023, the Company’s Board of Directors (the “Board”)
concluded that the Company’s previously issued financial statements, contained within its Annual Report on Form 10-K for the fiscal
year ended December 31, 2022, should no longer be relied upon due to accounting methodology errors in such financial statements and that
the Board deems it advisable and in the best interests of the Company to restate the financial statements by amending its annual report
on Form 10-K for the fiscal year ended December 31, 2022 as soon as reasonably practicable. In light of this, the Company respectfully
seeks an extension of time to file its responses to the Comment Letter on or before November 15, 2023.
If you need any additional information or have
any follow up questions, please feel free to contact Huan Lou of Sichenzia Ross Ference LLP at (212) 930-9700.
Sincerely,
By:
/s/ Huaping Lu
Name:
Huaping Lu
Title:
Director