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SEC Company Response from Cenntro Inc. (CENN) (CIK 0001707919) (CENN) — Apr 24, 2018

Cenntro Inc. (CENN) (CIK 0001707919)
Date: April 24, 2018 · CIK: 0001707919 · Accession: 0001144204-18-022152

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-223786

Date
April 24, 2018
Author
/s/ Jeffrey M. Gallant
Form
CORRESP
Company
Cenntro Inc. (CENN) (CIK 0001707919)

Letter

VIA EDGAR Office of Beverages, Apparel, and Mining Securities and Exchange Commission Re: Bendon Group Holdings Limited Amendment No. 2 to Registration Statement on Form F-4 Filed April 23, 2018 File No.: 333-223786

Dear Mr. Reynolds:

As discussed with Jonathan Burr of the staff of the Securities and Exchange Commission (the “Staff”), attached are proposed edits to the above-captioned registration statement (the “Registration Statement”), which address the comment set forth in the Staff’s letter, dated as of today, relating to the Registration Statement. If you have any questions, please do not hesitate to contact me at the above telephone and facsimile numbers.

Sincerely,
/s/ Jeffrey M. Gallant

Show Raw Text
CORRESP
1
filename1.htm

        Graubard Miller

        The Chrysler Building

        405 Lexington Avenue

        New
        York, N.Y. 10174-1101

        (212) 818-8800

    facsimile

    direct dial number

    (212) 818-8881

    (212) 818-8638

    email address

    jgallant@graubard.com

April 24, 2018

VIA EDGAR

Mr. John Reynolds

Assistant Director

Office of Beverages, Apparel, and Mining

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

    Re:
    Bendon Group Holdings Limited

    Amendment No. 2 to Registration Statement on Form F-4

    Filed April 23, 2018

    File No.:  333-223786

Dear Mr. Reynolds:

As discussed with Jonathan Burr of the staff
of the Securities and Exchange Commission (the “Staff”), attached are proposed edits to the above-captioned registration
statement (the “Registration Statement”), which address the comment set forth in the Staff’s letter, dated as
of today, relating to the Registration Statement. If you have any questions, please do not hesitate to contact me at the above
telephone and facsimile numbers.

    Sincerely,

    /s/ Jeffrey M. Gallant