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SEC Comment Letter for Nisun International Enterprise Development Group Co., Ltd (NISN) (CIK 0001603993) (AIOS) — Feb 15, 2018

Nisun International Enterprise Development Group Co., Ltd (NISN) (CIK 0001603993)
Date: Feb. 15, 2018 · CIK: 0001603993 · Accession: 0000000000-18-005245

AI Filing Summary & Sentiment

File numbers found in text: 333-222995

Date
February 15, 2018
Author
/s/ Pamela A. Long
Form
UPLOAD
Company
Nisun International Enterprise Development Group Co., Ltd (NISN) (CIK 0001603993)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 -4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 February 15, 2018 Via E-Mail Mr. Anyuan Sun Chairman and Chief Executive Officer Hebron Technology Co., Ltd. c/o Zhejiang Xibolun Automation Project Technology Co., Ltd. No. 587 -A 15th Road, 3rd Av., Binhai Ind. Park Economic & Technology Development Zone Wenzhou, Zhejiang Province, People’s Republic of China

Re: Hebron Technology Co., Ltd. Registration Statement on Form F-1 Filed February 13, 2018 File No. 333-222995

Dear M r. Sun:

This is to advise you that we have not reviewed and will not review your registration statement .

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action, or absence of action by the staff.

You may contact Edward M. Kelly, Senior Counsel, at (202) 551 -3728 with any questions.

Very truly yours,
/s/ Pamela A. Long

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549 -4631

              DIVISION OF
         CORPORATION FINANCE

 Mail Stop 4631

February 15, 2018

Via E-Mail
Mr. Anyuan Sun
Chairman and Chief Executive Officer
Hebron Technology Co., Ltd.
c/o Zhejiang Xibolun Automation Project Technology Co., Ltd.
No. 587 -A 15th Road, 3rd Av., Binhai Ind. Park
Economic & Technology Development Zone
Wenzhou, Zhejiang Province, People’s Republic of China

Re: Hebron Technology Co., Ltd.
Registration Statement on Form F-1
Filed February 13, 2018
File No. 333-222995

Dear M r. Sun:

This is to advise you that we have not reviewed and will not review your registration
statement .

Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action, or absence of action by the staff.

 You may contact Edward M. Kelly, Senior Counsel, at (202) 551 -3728 with any
questions.

Very truly yours,

      /s/ Pamela A. Long

Pamela A. Long
Assistant Director
Office of Manufacturing and Construction

Mr. Anyuan Sun
Hebron Technology Co., Ltd.
February 15, 2018
Page 2

 cc: Via E -Mail
Anthony W. Basch , Esq.
J. Britton Williston , Esq.
Kaufman & Canoles, P.C.
2 James Center
1021 East Cary Street , Suite 1400
Richmond, VA 23219