SEC Comment Letter for AMERICAN BATTERY TECHNOLOGY Co (ABAT) (CIK 0001576873) (ABAT) — May 6, 2019
AMERICAN BATTERY TECHNOLOGY Co (ABAT) (CIK 0001576873)
Date: May 6, 2019 · CIK: 0001576873 · Accession: 0000000000-19-008071
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File numbers found in text: 000-55088
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May 6, 2019
Douglas Cole
Chief Executive Officer
Oroplata Resources, Inc.
90 Tahoe Blvd. Suite 802-16
Incline Village, NV 89451
Re:Oroplata Resources, Inc.
Form 10-K for the Fiscal Year Ended September 30, 2018
Filed December 31, 2018
File No. 000-55088
Dear Mr. Cole:
We have reviewed your April 18, 2019 response to our comment letter and 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 respond to these comments within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.
After reviewing your response to these comments, we may have additional
comments. Unless we note otherwise, our references to prior comments are to comments in our
March 28, 2019 letter.
Form 10-K for the Fiscal Year Ended September 30, 2018 filed December 31, 2018
Item 2. Properties, page 7
1.We note your response to comments 1 and 3. Please tell us if this information will be
included in subsequent filings.
2.We note your response to comment 2. Please be advised and acknowledge that the
disclosure of estimates of quantities of mineralization and production rates should be
supported by a detailed feasibility study taking into account all modifying factors
including but not limited mining, processing, infrastructure, economics, marketing, and
environmental compliance.
FirstName LastNameDouglas Cole
Comapany NameOroplata Resources, Inc.
May 6, 2019 Page 2
FirstName LastName
Douglas Cole
Oroplata Resources, Inc.
May 6, 2019
Page 2
You may contact John Coleman at 202-551-3610 or Pam Howell at 202-551-3357 if you
have questions regarding comments.
Sincerely,
Division of Corporation Finance
Office of Beverages, Apparel and
Mining
cc: Mr. Jeffrey Maller