SEC Company Response from ZK International Group Co., Ltd. (ZKIN) (CIK 0001687451) (ZKIN) — Jun 29, 2017
ZK International Group Co., Ltd. (ZKIN) (CIK 0001687451)
Date: June 29, 2017 · CIK: 0001687451 · Accession: 0001144204-17-034745
AI Filing Summary & Sentiment
File numbers found in text: 333-218198
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CORRESP
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ZK International Group Co., Ltd.
No. 678 Dingxiang Road, Binhai Industrial
Park
Economic & Technology Development
Zone
Wenzhou, Zheijiang Province
People’s Republic of China 325025
June 29, 2017
Via E-Mail
Pamela A. Long
Assistant Director
Office of Manufacturing and Construction
U.S. Securities and Exchange Commission
Washington, D.C. 20549-4631
Re:
ZK International Group Co., Ltd.
Pre-effective Amendment 2 to
Registration Statement on Form F-1
Submitted June 15, 2017
File No. 333-218198
Dear Ms. Long:
We are in receipt of Staff’s verbal
comments on or about June 15, 2017 regarding the above referenced filing. As requested by the Staff, we have provided responses
to the questions raised verbally by the Staff. For your convenience, the summarized matters are listed below, followed by our responses:
Dilution, page 33
1. Reconcile calculations of the net tangible book value after
the offering.
RESPONSE: We note the Staff’s
comment, and in response thereto, have amended the disclosure in the “Dilution”
section on page 33 to provide the revised calculation.
BVI Opinion
2. Filing of the BVI opinion.
RESPONSE: We note the Staff’s
comment, and in response thereto, respectfully file opinion by our BVI counsel Mourant Ozannes as Exhibit 5.1.
We hope this response has addressed all
of the Staff's verbal comments. Should you have additional questions regarding the information contained herein, please contact
our outside securities counsel William S. Rosenstadt, Esq. or Mengyi "Jason" Ye, Esq. of Ortoli Rosenstadt LLP at wsr@ortolirosenstadt.com
or jye@ortolirosenstadt.com.
ZK International Group Co., Ltd.
By:
/s/ Jiancong Huang
Name:
Jiancong Huang
Title:
Chairman of the Board & Chief Executive Officer