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SEC Comment Letter 0000000000-23-004381 to Dogness (International) Corp (DOGZ)

Dogness (International) Corp
Date: April 28, 2023 · CIK: 0001707303 · Accession: 0000000000-23-004381

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File numbers found in text: 001-38304

Date
April 28, 2023
Author
Yunhao Chen
Form
UPLOAD
Company
Dogness (International) Corp

Letter

United States securities and exchange commission logo April 28, 2023 Yunhao Chen Chief Financial Officer Dogness (International) Corporation Tongsha Industrial Estate, East District Dongguan, Guangdong 523217 People's Republic of China Re:Dogness (International) Corporation Form 20-F for the Year Ended June 30, 2022 Filed September 30, 2022 File No. 001-38304 Dear Yunhao Chen: 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 their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Manufacturing

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United States securities and exchange commission logo
April 28, 2023
Yunhao Chen
Chief Financial Officer
Dogness (International) Corporation
Tongsha Industrial Estate, East District
Dongguan, Guangdong 523217
People's Republic of China
Re:Dogness (International) Corporation
Form 20-F for the Year Ended June 30, 2022
Filed September 30, 2022
File No. 001-38304
Dear Yunhao Chen:
            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 their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing