Correspondence 0001493152-23-034830 from AMERICAN BATTERY TECHNOLOGY Co (ABAT)
AMERICAN BATTERY TECHNOLOGY Co
Date: Sept. 29, 2023 · CIK: 0001576873 · Accession: 0001493152-23-034830
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-274524
Referenced dates: September 26, 2023
Letter
United States Securities and Exchange Commission Division of Corporation Finance Office of Energy & Transportation Re: AMERICAN BATTERY TECHNOLOGY COMPANY Registration Statement on Form S-3 Filed September 14, 2023 File No. 333-274524
Dear Mr. Purcell:
Set forth below are responses of American Battery Technology Company (the “Company”) to comments received from the staff by letter dated September 26, 2023. For your convenience in reviewing, your comment is included in italics immediately followed by the Company’s response.
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.
The Company filed its Annual Report on Form 10-K for the fiscal year ended June 30, 2023 (the “Form 10-K”) on September 28, 2023. We have incorporated the Form 10-K by reference into Amendment No. 1 to the Company’s Registration Statement on Form S-3 (File No. 333-274524).
Please contact me (303.290.1086) or Bret Meich (775.561.0454), the Company’s General Counsel, if you should have any questions regarding the responses contained herein.
Very
truly yours,
Amy
L. Bowler
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1
filename1.htm
Amy
L. Bowler
Partner
Phone
303.290.1086
abowler@hollandhart.com
September
29, 2023
United
States Securities and Exchange Commission
Division
of Corporation Finance
Office
of Energy & Transportation
Attn:
Michael Purcell, Staff Attorney
Daniel
Morris, Legal Branch Chief
Washington,
D.C. 20549
Re:
AMERICAN
BATTERY TECHNOLOGY COMPANY
Registration
Statement on Form S-3
Filed
September 14, 2023
File
No. 333-274524
Dear
Mr. Purcell:
Set
forth below are responses of American Battery Technology Company (the “Company”) to comments received from the staff by letter
dated September 26, 2023. For your convenience in reviewing, your comment is included in italics immediately followed by the Company’s
response.
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.
The
Company filed its Annual Report on Form 10-K for the fiscal year ended June 30, 2023 (the “Form 10-K”) on September 28, 2023.
We have incorporated the Form 10-K by reference into Amendment No. 1 to the Company’s Registration Statement on Form S-3 (File
No. 333-274524).
Please
contact me (303.290.1086) or Bret Meich (775.561.0454), the Company’s General Counsel, if you should have any questions regarding
the responses contained herein.
Very
truly yours,
Amy
L. Bowler
Partner
of Holland & Hart llp
ALB:cr
Location
Mailing
Address
Contact
555
17th Street, Suite 3200
P.O.
Box 8749
p:
303.295.8000 | f: 303.295.8261
Denver,
CO 80202-3921
Denver,
CO 80201-8749
www.hollandhart.com
Holland
& Hart LLP Anchorage Aspen Billings Boise Boulder Cheyenne Denver Jackson Hole Las Vegas Reno Salt Lake City Santa Fe Washington,
D.C.