SEC Comment Letter 0000000000-23-010602 to AMERICAN BATTERY TECHNOLOGY Co (ABAT)
AMERICAN BATTERY TECHNOLOGY Co
Date: Sept. 26, 2023 · CIK: 0001576873 · Accession: 0000000000-23-010602
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-274524
Letter
United States securities and exchange commission logo September 26, 2023 Ryan Melsert Chief Executive Officer American Battery Technology Company 100 Washington Street, Suite 100 Reno, NV 89503 Re:American Battery Technology Company Registration Statement on Form S-3 Filed September 14, 2023 File No. 333-274524 Dear Ryan Melsert: We have limited our review of your registration statement to those issues we have addressed in our 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 this letter by amending your registration statement and providing the requested information. 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 registration statement and the information you provide in response to these comments, we may have additional comments. Registration Statement on Form S-3 General 1.We note that your company incurred a net loss in fiscal year 2022. Accordingly, please update your financial statements and related financial information in accordance with Rule 8-08(b) of Regulation S-X. You will need to include your audited financial statements or file and incorporate by reference your annual report for fiscal year ended June 30, 2023 before we will accelerate the effective date of your registration statement.
We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
FirstName LastNameRyan Melsert Comapany NameAmerican Battery Technology Company September 26, 2023 Page 2 FirstName LastName Ryan Melsert American Battery Technology Company September 26, 2023 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Michael Purcell, Staff Attorney, at 202-551-5351 or Daniel Morris, Legal Branch Chief, at 202-551-3314 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: S. Chase Dowden
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United States securities and exchange commission logo
September 26, 2023
Ryan Melsert
Chief Executive Officer
American Battery Technology Company
100 Washington Street, Suite 100
Reno, NV 89503
Re:American Battery Technology Company
Registration Statement on Form S-3
Filed September 14, 2023
File No. 333-274524
Dear Ryan Melsert:
We have limited our review of your registration statement to those issues we have
addressed in our 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 this letter by amending your registration statement and providing the
requested information. 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 registration statement and the information you
provide in response to these comments, we may have additional comments.
Registration Statement on Form S-3
General
1.We note that your company incurred a net loss in fiscal year 2022. Accordingly, please
update your financial statements and related financial information in accordance with Rule
8-08(b) of Regulation S-X. You will need to include your audited financial statements or
file and incorporate by reference your annual report for fiscal year ended June 30,
2023 before we will accelerate the effective date of your registration statement.
We remind you that the company and its management are responsible for the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action or absence of
action by the staff.
FirstName LastNameRyan Melsert
Comapany NameAmerican Battery Technology Company
September 26, 2023 Page 2
FirstName LastName
Ryan Melsert
American Battery Technology Company
September 26, 2023
Page 2
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Michael Purcell, Staff Attorney, at 202-551-5351 or Daniel Morris, Legal
Branch Chief, at 202-551-3314 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: S. Chase Dowden