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
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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