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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

AI Filing Summary & Sentiment

Date
February 7, 2018
Author
/s/ Terence O ’Brien
Form
UPLOAD
Company
Nisun International Enterprise Development Group Co., Ltd (NISN) (CIK 0001603993)

Letter

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

Show Raw Text
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