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SEC Comment Letter for Cenntro Inc. (CENN) (CIK 0001707919) (CENN) — Jul 19, 2018

Cenntro Inc. (CENN) (CIK 0001707919)
Date: July 19, 2018 · CIK: 0001707919 · Accession: 0000000000-18-022244

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-226192

Date
July 19, 2018
Author
Justin Davis-Rice
Form
UPLOAD
Company
Cenntro Inc. (CENN) (CIK 0001707919)

Letter

July 19, 2018 Justin Davis-Rice Chief Executive Officer Naked Brand Group Limited c/o Bendon Limited Building 7C, Huntley Street Alexandria NSW 2015, Australia Re:Naked Brand Group Limited Registration Statement on Form F-1 Filed July 16, 2018 File No. 333-226192 Dear Mr. Davis-Rice: 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 Michael Killoy at (202) 551-7576 with any questions. Division of Corporation Finance Office of Beverages, Apparel and Mining

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July 19, 2018
Justin Davis-Rice
Chief Executive Officer
Naked Brand Group Limited
c/o Bendon Limited
Building 7C, Huntley Street
Alexandria
NSW 2015, Australia
Re:Naked Brand Group Limited
Registration Statement on Form F-1
Filed July 16, 2018
File No. 333-226192
Dear Mr. Davis-Rice:
            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 Michael Killoy at (202) 551-7576 with any questions.
Division of Corporation Finance
Office of Beverages, Apparel and
Mining