SEC Comment Letter 0000000000-24-000942 to CDT Environmental Technology Investment Holdings Ltd (CDTG)
CDT Environmental Technology Investment Holdings Ltd
Date: Jan. 24, 2024 · CIK: 0001793895 · Accession: 0000000000-24-000942
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-252127
Letter
United States securities and exchange commission logo January 24, 2024 Yunwu Li Chief Executive Officer and Chairman of the Board of Directors CDT Environmental Technology Investment Holdings Limited C1, 4th Floor, Building 1, Financial Base, No. 8 Kefa Road Nanshan District, Shenzhen, China 518057 Re:CDT Environmental Technology Investment Holdings Limited Amendment No. 13 to Registration Statement on Form F-1 Filed January 11, 2024 File No. 333-252127 Dear Yunwu Li: We have reviewed your amended registration statement and have the following comment(s). Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Amendment No. 13 to Registration Statement on Form F-1 Related Party Transactions, page 87 1.We note your Related Party Transactions section continues to provide disclosure as of June 30, 2023, December 31, 2022, 2021 and 2020. Please update your disclosure in this section on pages 87-89 to provide information since the beginning of your preceding three financial years up to the date of your prospectus. Refer to Item 7.B of Form 20-F. Please contact Yong Kim, Staff Accountant, at 202-551-3323 or Gus Rodriguez, Staff Accountant, at 202-551-3752 if you have questions regarding comments on the financial statements and related matters. Please contact Irene Barberena-Meissner, Staff Attorney, at 202- 551-6548 or Laura Nicholson, Special Counsel, at 202-551-3584 with any other questions. Sincerely,
FirstName LastNameYunwu Li Comapany NameCDT Environmental Technology Investment Holdings Limited January 24, 2024 Page 2 FirstName LastName Yunwu Li CDT Environmental Technology Investment Holdings Limited January 24, 2024 Page 2 Division of Corporation Finance Office of Energy & Transportation cc: Hillary O’Rourke, Esq.
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United States securities and exchange commission logo
January 24, 2024
Yunwu Li
Chief Executive Officer and Chairman of the Board of Directors
CDT Environmental Technology Investment Holdings Limited
C1, 4th Floor, Building 1, Financial Base, No. 8 Kefa Road
Nanshan District, Shenzhen, China 518057
Re:CDT Environmental Technology Investment Holdings Limited
Amendment No. 13 to Registration Statement on Form F-1
Filed January 11, 2024
File No. 333-252127
Dear Yunwu Li:
We have reviewed your amended registration statement and have the following
comment(s).
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments.
Amendment No. 13 to Registration Statement on Form F-1
Related Party Transactions, page 87
1.We note your Related Party Transactions section continues to provide disclosure as
of June 30, 2023, December 31, 2022, 2021 and 2020. Please update your disclosure in
this section on pages 87-89 to provide information since the beginning of your preceding
three financial years up to the date of your prospectus. Refer to Item 7.B of Form 20-F.
Please contact Yong Kim, Staff Accountant, at 202-551-3323 or Gus Rodriguez, Staff
Accountant, at 202-551-3752 if you have questions regarding comments on the financial
statements and related matters. Please contact Irene Barberena-Meissner, Staff Attorney, at 202-
551-6548 or Laura Nicholson, Special Counsel, at 202-551-3584 with any other questions.
Sincerely,
FirstName LastNameYunwu Li
Comapany NameCDT Environmental Technology Investment Holdings Limited
January 24, 2024 Page 2
FirstName LastName
Yunwu Li
CDT Environmental Technology Investment Holdings Limited
January 24, 2024
Page 2
Division of Corporation Finance
Office of Energy & Transportation
cc: Hillary O’Rourke, Esq.