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SEC Comment Letter for AMERICAN BATTERY TECHNOLOGY Co (ABAT) (CIK 0001576873) (ABAT) — Jun 26, 2014

AMERICAN BATTERY TECHNOLOGY Co (ABAT) (CIK 0001576873)
Date: June 26, 2014 · CIK: 0001576873 · Accession: 0000000000-14-032530

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File numbers found in text: 000-55088

Date
June 26, 2014
Author
/s/ Suying Li
Form
UPLOAD
Company
AMERICAN BATTERY TECHNOLOGY Co (ABAT) (CIK 0001576873)

Letter

June 26, 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 completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or 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. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Excha nge Act of 1934 and all applicable rules require.

Sincerely,
/s/ Suying Li

Show Raw Text
June 26, 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 completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or 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.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing  to be certain that the filing  include s the
information the Securities Excha nge Act of 1934 and all applicable rules require.

Sincerely,

/s/ Suying Li

 Suying Li
Staff Accountant