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SEC Comment Letter for CN ENERGY GROUP. (CNEY) — Dec 31, 2025

CN ENERGY GROUP. INC.
Date: Dec. 31, 2025 · CIK: 0001780785 · Accession: 0000000000-25-011918

Regulatory Compliance Offering / Registration Process

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File numbers found in text: 333-292319

Date
December 31, 2025
Author
Division of
Form
UPLOAD
Company
CN ENERGY GROUP. INC.

Letter

Re: CN Energy Group. Inc. Registration Statement on Form F-3 Filed December 22, 2025 File No. 333-292319 Dear Wenhua Liu:

December 31, 2025

Wenhua Liu Interim Chief Executive Officer CN Energy Group. Inc. Building 2-B, Room 206, No. 268 Shiniu Road Liandu District, Lishui City, Zhejiang Province The PRC

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 Margaret Sawicki at 202-551-7153 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Industrial
Applications and
Services
cc: Huan Lou, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 December 31, 2025

Wenhua Liu
Interim Chief Executive Officer
CN Energy Group. Inc.
Building 2-B, Room 206, No. 268 Shiniu Road
Liandu District, Lishui City, Zhejiang Province
The PRC

 Re: CN Energy Group. Inc.
 Registration Statement on Form F-3
 Filed December 22, 2025
 File No. 333-292319
Dear Wenhua Liu:

 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 Margaret Sawicki at 202-551-7153 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Industrial
Applications and
 Services
cc: Huan Lou, Esq.
</TEXT>
</DOCUMENT>