SEC Comment Letter for BIT ORIGIN Ltd (BTOG) (CIK 0001735556) (SGRX) — Jan 2, 2020
BIT ORIGIN Ltd (BTOG) (CIK 0001735556)
Date: Jan. 2, 2020 · CIK: 0001735556 · Accession: 0000000000-20-000018
AI Filing Summary & Sentiment
File numbers found in text: 333-235599
Letter
January 2, 2020 Zeshu Dai Chief Executive Officer China Xiangtai Food Co., Ltd. c/o Chongqing Penglin Food Co., Ltd. Xinganxian Plaxa Building B, Suite 19-1 Lianglukou, Yuzhong District 400800 Chongqing, People's Republic of China Re:China Xiangtai Food Co., Ltd. Registration Statement on Form F-1 Filed December 19, 2019 File No. 333-235599 Dear Mr. Dai: 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 Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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January 2, 2020
Zeshu Dai
Chief Executive Officer
China Xiangtai Food Co., Ltd.
c/o Chongqing Penglin Food Co., Ltd.
Xinganxian Plaxa
Building B, Suite 19-1
Lianglukou, Yuzhong District 400800
Chongqing, People's Republic of China
Re:China Xiangtai Food Co., Ltd.
Registration Statement on Form F-1
Filed December 19, 2019
File No. 333-235599
Dear Mr. Dai:
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 Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing