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
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File numbers found in text: 333-292319
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<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>