SEC Comment Letter for AMERICAN BATTERY TECHNOLOGY Co (ABAT) (CIK 0001576873) (ABAT) — Jun 18, 2014
AMERICAN BATTERY TECHNOLOGY Co (ABAT) (CIK 0001576873)
Date: June 18, 2014 · CIK: 0001576873 · Accession: 0000000000-14-030958
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-55088
Letter
June 18 , 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 Amendment No. 1 to Item 4.01 Form 8 -K Filed June 17, 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 facts 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.
Amendment No. 1 to Form 8 -K Filed June 17 , 2014
1. The revision to your disclosure in the paragraph (b)(1) under Item 4.01 does not address our prior comment; as s uch, we reissue such comment. Please expand the disclosure to state whether, during your two most recent fiscal years and any subsequent interim period prior to the engagement of your new independent accountant, which is on June 6, 2014, 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 18 , 2014 Page 2
Please contact me at (202) 551 -3335 with any questions.
Sincerely,
/s/ Suying Li
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June 18 , 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 Amendment No. 1 to Item 4.01 Form 8 -K Filed June 17, 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 facts 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. Amendment No. 1 to Form 8 -K Filed June 17 , 2014 1. The revision to your disclosure in the paragraph (b)(1) under Item 4.01 does not address our prior comment; as s uch, we reissue such comment. Please expand the disclosure to state whether, during your two most recent fiscal years and any subsequent interim period prior to the engagement of your new independent accountant, which is on June 6, 2014, 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 18 , 2014 Page 2 Please contact me at (202) 551 -3335 with any questions. Sincerely, /s/ Suying Li Suying Li Staff Accountant