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SEC Comment Letter for Cenntro Inc. (CENN) (CIK 0001707919) (CENN) — Jun 25, 2019

Cenntro Inc. (CENN) (CIK 0001707919)
Date: June 25, 2019 · CIK: 0001707919 · Accession: 0000000000-19-010284

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-232229

Date
June 25, 2019
Author
Michael Killoy
Form
UPLOAD
Company
Cenntro Inc. (CENN) (CIK 0001707919)

Letter

June 25, 2019 Justin Davis-Rice Executive Chairman Naked Brand Group Limited c/o Bendon Limited Building 7B, Huntley Street Alexandria NSW 2015, Australia Re:Naked Brand Group Limited Registration Statement on Form F-3 Filed June 20, 2019 File No. 333-232229 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. Sincerely, Division of Corporation Finance Office of Beverages, Apparel and Mining

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June 25, 2019
Justin Davis-Rice
Executive Chairman
Naked Brand Group Limited
c/o Bendon Limited
Building 7B, Huntley Street
Alexandria
NSW 2015, Australia
Re:Naked Brand Group Limited
Registration Statement on Form F-3
Filed June 20, 2019
File No. 333-232229
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.
Sincerely,
Division of Corporation Finance
Office of Beverages, Apparel and
Mining