SEC Comment Letter 0000000000-24-004789 to AMERICAN BATTERY TECHNOLOGY Co (ABAT)
AMERICAN BATTERY TECHNOLOGY Co
Date: April 30, 2024 · CIK: 0001576873 · Accession: 0000000000-24-004789
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File numbers found in text: 001-41811
Letter
United States securities and exchange commission logo April 30, 2024 Ryan Melsert Chief Executive Officer American Battery Technology Company 100 Washington Street, Suite 100 Reno, Nevada 89503 Re:American Battery Technology Company Form 10-K for the Fiscal Year Ended June 30, 2023 Filed September 28, 2023 File No. 001-41811 Dear Ryan Melsert: We have reviewed your April 18, 2024 response to our comment letter and have the following comment. Please respond to this letter 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 a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our March 11, 2024 letter. Form 10-K for the Fiscal Year Ended June 30, 2023 Item 2. Properties Tonopah Flats Lithium Exploration Project, page 18 1.We understand that you maintain that your mineral property is not material, however we do not concur with your assessment. Item 1301(c) of Regulation S-K requires all stages of mineral properties, including exploration stage properties, to be considered when assessing mineral property materiality.
Please confirm that you will revise subsequent annual filings to include all of the required disclosures under Item 1304 of Regulation S-K, including the information requested under comments 1 to 3.
If you continue to maintain that your mineral property is not material please provide additional qualitative and/or quantitative information that supports your assertion.
FirstName LastNameRyan Melsert Comapany NameAmerican Battery Technology Company April 30, 2024 Page 2 FirstName LastName Ryan Melsert American Battery Technology Company April 30, 2024 Page 2 Please contact John Coleman at 202-551-3610 or Craig Arakawa at 202-551-3650 if you have questions regarding comments. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Amy Bowler
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United States securities and exchange commission logo
April 30, 2024
Ryan Melsert
Chief Executive Officer
American Battery Technology Company
100 Washington Street, Suite 100
Reno, Nevada 89503
Re:American Battery Technology Company
Form 10-K for the Fiscal Year Ended June 30, 2023
Filed September 28, 2023
File No. 001-41811
Dear Ryan Melsert:
We have reviewed your April 18, 2024 response to our comment letter and have the
following comment.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this letter, we may have additional comments. Unless
we note otherwise, any references to prior comments are to comments in our March 11,
2024 letter.
Form 10-K for the Fiscal Year Ended June 30, 2023
Item 2. Properties
Tonopah Flats Lithium Exploration Project, page 18
1.We understand that you maintain that your mineral property is not material, however we
do not concur with your assessment. Item 1301(c) of Regulation S-K requires all stages
of mineral properties, including exploration stage properties, to be considered when
assessing mineral property materiality.
Please confirm that you will revise subsequent annual filings to include all of the required
disclosures under Item 1304 of Regulation S-K, including the information requested under
comments 1 to 3.
If you continue to maintain that your mineral property is not material please provide
additional qualitative and/or quantitative information that supports your assertion.
FirstName LastNameRyan Melsert
Comapany NameAmerican Battery Technology Company
April 30, 2024 Page 2
FirstName LastName
Ryan Melsert
American Battery Technology Company
April 30, 2024
Page 2
Please contact John Coleman at 202-551-3610 or Craig Arakawa at 202-551-3650 if you
have questions regarding comments.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Amy Bowler