SEC Comment Letter for TANTECH HOLDINGS LTD (TANH) (CIK 0001588084) (TANH) — Mar 13, 2015
TANTECH HOLDINGS LTD (TANH) (CIK 0001588084)
Date: March 13, 2015 · CIK: 0001588084 · Accession: 0000000000-15-014950
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March 13, 2015 Via e -mail Ningfang Liang Chief Financial Officer Tantech Holdings Ltd. No. 10 Cen Shan Road, Shuige Industrial Zone Lishui City, Zhejiang Province People’s Republic of China
Re: Tantech Holdings Ltd. Amendment No. 7 to Registration Statement on Form F -1 Filed March 4 , 2015 File No. 333 -198788
Dear Mr. Liang :
We have reviewed your registration statement and have the following comments .
Financial Statements, page F -1
1. Please update your financial statements and corresponding financial information included throughout the filing to comply with Item 8.A.4 of the Form 20 -F. Refer to Instruction 2 of Item 8.A.4 of the Form 20 -F. Alternatively, please submit a formal waiver request to the Division of Corporation Finance’s Office of Chief Accountant. Additional information can be found on our website: http://www.sec.gov/corpfin/Article/contact - us.html .
You may contact Nudrat Salik at (202)551 -3692 or Melissa Rocha at (202)551 -3854 if you have questions regarding comments on the financial statements and related matters. Please contact Leland Benton at (202)551 -3791 or Craig Slivka at (202)551 -3729 with any other questions.
Sincerely,
/s/ Craig Slivka, for
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March 13, 2015 Via e -mail Ningfang Liang Chief Financial Officer Tantech Holdings Ltd. No. 10 Cen Shan Road, Shuige Industrial Zone Lishui City, Zhejiang Province People’s Republic of China Re: Tantech Holdings Ltd. Amendment No. 7 to Registration Statement on Form F -1 Filed March 4 , 2015 File No. 333 -198788 Dear Mr. Liang : We have reviewed your registration statement and have the following comments . Financial Statements, page F -1 1. Please update your financial statements and corresponding financial information included throughout the filing to comply with Item 8.A.4 of the Form 20 -F. Refer to Instruction 2 of Item 8.A.4 of the Form 20 -F. Alternatively, please submit a formal waiver request to the Division of Corporation Finance’s Office of Chief Accountant. Additional information can be found on our website: http://www.sec.gov/corpfin/Article/contact - us.html . You may contact Nudrat Salik at (202)551 -3692 or Melissa Rocha at (202)551 -3854 if you have questions regarding comments on the financial statements and related matters. Please contact Leland Benton at (202)551 -3791 or Craig Slivka at (202)551 -3729 with any other questions. Sincerely, /s/ Craig Slivka, for Pamela Long Assistant Director CC: Anthony W. Basch, Esq. ( via e -mail) Kaufman & Canoles, P.C.