SEC Comment Letter for AMERICAN BATTERY TECHNOLOGY Co (ABAT) (CIK 0001576873) (ABAT) — Jun 11, 2014
AMERICAN BATTERY TECHNOLOGY Co (ABAT) (CIK 0001576873)
Date: June 11, 2014 · CIK: 0001576873 · Accession: 0000000000-14-029771
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-55088
Letter
June 11, 2014 Via E -mail Hilario Santos Sosa Chief Executive Officer Oroplata Resources, Inc. #3 – 7 San Marcos Puerto Plata, Dominican Republican, 80027
Re: Oroplata Resources , Inc. Item 4.01 Form 8 -K Filed June 11 , 2014 File No. 000-55088
Dear Mr. Sosa :
We have reviewed your filing an d have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.
Please r espond to this letter within five business days by amending your filing s, by providing the requested information, or by advising us when you will provide the requested response. If you do not believe our comments apply to your fa cts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your filing s and the information you provide in response to these comments, we may have additional comments.
Form 8 -K Filed June 11, 2014
1. Your disclosure in the paragraph (b)(1) under Item 4.01 pertains to circumstances during your interim period from October 1, 2013 through March 31, 2014. Please expand the disclosure to state whether, during your two most rec ent fiscal years and any subsequent interim period prior to the engagement of your new independent accountant, there were any consultations with your new independent accountant on any matter as described in Item 304(a)(2)(i ) & (ii) of Regulation S -K.
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 Exchange Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made.
Hilario Santos Sosa Oroplata Resources , Inc. June 11 , 2014 Page 2
In responding to our comments, please provide a wri tten statement from the compa ny acknowledging that: the company is responsible for the adequacy and accuracy of the disclosure in the filing;
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to 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 the United States.
Please contact me at (202) 551 -3335 with any questions.
Sincerely,
/s/ Suying Li
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June 11, 2014 Via E -mail Hilario Santos Sosa Chief Executive Officer Oroplata Resources, Inc. #3 – 7 San Marcos Puerto Plata, Dominican Republican, 80027 Re: Oroplata Resources , Inc. Item 4.01 Form 8 -K Filed June 11 , 2014 File No. 000-55088 Dear Mr. Sosa : We have reviewed your filing an d have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please r espond to this letter within five business days by amending your filing s, by providing the requested information, or by advising us when you will provide the requested response. If you do not believe our comments apply to your fa cts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your filing s and the information you provide in response to these comments, we may have additional comments. Form 8 -K Filed June 11, 2014 1. Your disclosure in the paragraph (b)(1) under Item 4.01 pertains to circumstances during your interim period from October 1, 2013 through March 31, 2014. Please expand the disclosure to state whether, during your two most rec ent fiscal years and any subsequent interim period prior to the engagement of your new independent accountant, there were any consultations with your new independent accountant on any matter as described in Item 304(a)(2)(i ) & (ii) of Regulation S -K. 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 Exchange Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. Hilario Santos Sosa Oroplata Resources , Inc. June 11 , 2014 Page 2 In responding to our comments, please provide a wri tten statement from the compa ny acknowledging that: the company is responsible for the adequacy and accuracy of the disclosure in the filing; staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to 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 the United States. Please contact me at (202) 551 -3335 with any questions. Sincerely, /s/ Suying Li Suying Li Staff Accountant