Correspondence 0001731122-22-002183 from CDT Environmental Technology Investment Holdings Ltd (CDTG)
CDT Environmental Technology Investment Holdings Ltd
Date: Dec. 23, 2022 · CIK: 0001793895 · Accession: 0001731122-22-002183
AI Filing Summary & Sentiment
File numbers found in text: 333-252127
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CORRESP
1
filename1.htm
December 23, 2022
VIA EDGAR
U.S. Securities and
Exchange Commission
Division of Corporation
Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn:
Irene
Barberena-Meissner
Laura
Nicholson
Re:
CDT Environmental Technology
Investment Holdings Limited
Amendment No. 6 to Registration
Statement on Form F-1
Filed March 25, 2022
File No. 333-252127
Ladies and Gentlemen:
CDT Environmental Technology Investment
Holdings Limited (the “Company”), hereby provides the following information in response to the comments received from
the staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) in its
letter to the Company dated April 11, 2022 (the “Comment Letter”). The Company’s responses are preceded by a
reproduction of the corresponding Staff comments in bold as set forth in the Comment Letter.
If the Staff would like hard copies
of the Registration Statement on Form F-1 (the “Registration Statement”) as filed with the Commission on the date hereof,
marked against the Registration Statement on Form F-1 as filed with the Commission on March 25, 2022, please so advise and we would be
happy to provide such copies. All page number references contained in the Company’s responses below correspond to the page numbers
in the Registration Statement. Any capitalized terms used herein but not defined herein shall have the meanings given to them in the Registration
Statement.
Amendment No. 6 to Registration Statement on
Form F-1
Cover Page
1.
We note your revised
disclosure in response to prior comment 2 and reissue it in part. Clearly disclose how you will refer to the holding company and
subsidiaries when providing the disclosure throughout the document so that it is clear to investors which entity the disclosure is
referencing and which subsidiaries are conducting the business operations. Please refrain from using terms such as “we”
or “our” when describing activities or functions of the operating subsidiaries.
Company Response: The Company acknowledges
the Staff’s comment and has revised the disclosure on the cover page and page ii of the Registration Statement accordingly.
2.
We note your revised disclosure in response to prior
comment 4 and reissue it in part. Please revise to provide a cross-reference to the consolidated financial statements.
Company Response: The Company acknowledges
the Staff’s comment and has revised the disclosure on the cover page and on pages 6 and 45 of the Registration Statement accordingly.
Prospectus Summary
Corporate History and Structure, page 6
3.
We note your revised
disclosure in response to prior comment 8 that no transfers, dividends or distributions have been made by you to your subsidiaries.
Please also clarify whether the holding company has made any transfers, dividends, or distributions to U.S. investors to date.
Company Response: The Company acknowledges
the Staff’s comment and has revised the disclosure on the cover page and on pages 6 and 45 of the Registration Statement accordingly.
***
If
you have any questions or comments concerning these responses, please do not hesitate to contact me by telephone at 86-0755-86667996
or by e-mail at liyunwu@cdthb.cn or the Company’s counsel by telephone at 305-539-3306 or by email at clayton.parker@klgates.com.
Sincerely,
/s/
Yunwu Li
Yunwu Li, Chief Executive
Officer and Chairman of the
Board of Directors
cc:
Clayton E. Parker, K&L
Gates LLP