Correspondence 0001104659-23-004080 from TANTECH HOLDINGS LTD (TANH)
TANTECH HOLDINGS LTD
Date: Jan. 17, 2023 · CIK: 0001588084 · Accession: 0001104659-23-004080
AI Filing Summary & Sentiment
File numbers found in text: 001-36885
Referenced dates: January 4, 2023
Letter
Office of Life Sciences Division of Corporation Finance Attention: Kevin Kuhar, Lynn Dicker, Jason Drory and Doris Stacey Gama Form 20-F/A for the Fiscal Year Ended December 31, 2021 Filed December 23, 2022 Response Dated November 28, 2022 File No. 001-36885
Dear Mr. Kuhar:
In response to the comment set forth in the letter dated January 4, 2023 (the “Comment Letter”) of the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (“SEC”) addressed to Tantech Holdings Ltd (the “Company,” “we,” and “our”) regarding the above referenced Form 20-F/A for the fiscal year ended December 31, 2021 (the “Form 20-F/A”), we are writing to supply the Company’s response and the revised disclosure contained in Amendment No. 2 to the Form 20-F (the “Amendment”). For ease of reference, we have recited the Staff’s comments in this response and numbered them accordingly. Capitalized terms used herein shall have the meanings ascribed to them in the Common Letter unless otherwise defined herein.
Amendment No. 1 to Form 20-F for the Fiscal Year Ended December 31, 2021
Financial Statements, page F-1
1. We note that your amended Form 20-F includes only the revised report of your independent registered public accounting firm without the full corresponding set of financial statements. Please file an amended Form 20-F to include the entire Item 17, including the full set of financial statements, as required by Rule 12b-15 of Regulation 12B. Note that the amended filing is to be accompanied by all certifications, updated as appropriate.
Response: The Company respectfully acknowledges the Staff’s comment and in response has included the entire Item 17, the full set of financial statements, as required by Rule 12b-15 of Regulation 12B in the Amendment.
***
The Company is hopeful that the foregoing answers adequately address the Staff’s questions and looks forward to answering any further questions the Staff may have. You may contact me or the Company’s counsel Anthony Basch (804.771.5725) with any further questions. In addition, the Company acknowledges that:
· The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
· Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
· The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
/s/ Weilin Zhang
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Tantech
Holdings Ltd
No. 10 Cen Shan Road, Shuige Industrial Zone
Lishui City, Zhejiang Province 323000, People’s
Republic of China
January 17, 2023
Office of Life Sciences
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kevin Kuhar, Lynn Dicker, Jason Drory and Doris Stacey
Gama
Re:
Tantech Holdings Ltd
Form 20-F/A for the Fiscal Year Ended December 31, 2021
Filed December 23, 2022
Response Dated November 28, 2022
File No. 001-36885
Dear Mr. Kuhar:
In response to the comment set forth in the letter
dated January 4, 2023 (the “Comment Letter”) of the staff (the “Staff”) of the Division of Corporation Finance
of the Securities and Exchange Commission (“SEC”) addressed to Tantech Holdings Ltd (the “Company,” “we,”
and “our”) regarding the above referenced Form 20-F/A for the fiscal year ended December 31, 2021 (the “Form 20-F/A”),
we are writing to supply the Company’s response and the revised disclosure contained in Amendment No. 2 to the Form 20-F (the “Amendment”).
For ease of reference, we have recited the Staff’s comments in this response and numbered them accordingly. Capitalized terms used
herein shall have the meanings ascribed to them in the Common Letter unless otherwise defined herein.
Amendment No. 1 to Form 20-F for the Fiscal
Year Ended December 31, 2021
Financial Statements, page F-1
1. We note that your amended Form
20-F includes only the revised report of your independent registered public accounting firm without the full corresponding set of financial
statements. Please file an amended Form 20-F to include the entire Item 17, including the full set of financial statements, as required
by Rule 12b-15 of Regulation 12B. Note that the amended filing is to be accompanied by all certifications, updated as appropriate.
Response: The Company
respectfully acknowledges the Staff’s comment and in response has included the entire Item 17, the full set of financial statements,
as required by Rule 12b-15 of Regulation 12B in the Amendment.
***
The Company is hopeful that the foregoing answers
adequately address the Staff’s questions and looks forward to answering any further questions the Staff may have. You may contact
me or the Company’s counsel Anthony Basch (804.771.5725) with any further questions. In addition, the Company acknowledges that:
·
The Company is responsible for the adequacy and accuracy of the disclosure in the filing;
·
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
·
The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
/s/ Weilin Zhang
Weilin Zhang
Chief Financial Officer