SEC Comment Letter for Nisun International Enterprise Development Group Co., Ltd (NISN) (CIK 0001603993) (AIOS) — Feb 8, 2018
Nisun International Enterprise Development Group Co., Ltd (NISN) (CIK 0001603993)
Date: Feb. 8, 2018 · CIK: 0001603993 · Accession: 0000000000-18-004361
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Mail Stop 4631 February 7, 2018 Via E -mail Steven Fu Chief Financial Officer Hebron Technology Co., Ltd. No. 936, Jinhai 2rd Road, Konggang New Area Longwan District Wenzhou City, Zhejiang Province People’s Republic of China Re: Hebron Technology Co., Ltd. Form 20-F for Fiscal Year Ended December 31, 2016 Filed April 11, 2017 File No. 1 -37829 Dear Mr. Fu : We have completed our review of your filing . We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ Terence O ’Brien Terence O’Brien Accounting Branch Chief Office of Manufacturing and Construction