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SEC Comment Letter for Dogness (International) Corp (DOGZ) (CIK 0001707303) (DOGZ) — Feb 11, 2019

Dogness (International) Corp (DOGZ) (CIK 0001707303)
Date: Feb. 11, 2019 · CIK: 0001707303 · Accession: 0000000000-19-001750

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File numbers found in text: 333-229505

Date
February 8, 2019
Author
Yunhao Chen
Form
UPLOAD
Company
Dogness (International) Corp (DOGZ) (CIK 0001707303)

Letter

February 8, 2019 Yunhao Chen Chief Financial Officer Dogness (International) Corporation Tongsha Industrial Estate, East District Dongguan Guangdong 523217 Re:Dogness (International) Corporation Registration Statement on Form F-3 Filed February 4, 2019 File No. 333-229505 Dear Ms. Chen: 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. Please contact Sherry Haywood Staff Attorney at (202) 551-3345 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing and Construction

Show Raw Text
February 8, 2019
Yunhao Chen
Chief Financial Officer
Dogness (International) Corporation
Tongsha Industrial Estate, East District
Dongguan Guangdong 523217
Re:Dogness (International) Corporation
Registration Statement on Form F-3
Filed February 4, 2019
File No. 333-229505
Dear Ms. Chen:
            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.
            Please contact Sherry Haywood Staff Attorney at (202) 551-3345 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing and
Construction