0000000000-22-009672.txt : 20221026 0000000000-22-009672.hdr.sgml : 20221026 20220906193003 ACCESSION NUMBER: 0000000000-22-009672 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20220906 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: CENNTRO ELECTRIC GROUP Ltd CENTRAL INDEX KEY: 0001707919 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLES & PASSENGER CAR BODIES [3711] IRS NUMBER: 000000000 STATE OF INCORPORATION: C3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 501 OKERSON ROAD CITY: FREEHOLD STATE: NJ ZIP: 07728 BUSINESS PHONE: (732) 820-6757 MAIL ADDRESS: STREET 1: 501 OKERSON ROAD CITY: FREEHOLD STATE: NJ ZIP: 07728 FORMER COMPANY: FORMER CONFORMED NAME: NAKED BRAND GROUP Ltd DATE OF NAME CHANGE: 20180619 FORMER COMPANY: FORMER CONFORMED NAME: BENDON GROUP HOLDINGS LTD DATE OF NAME CHANGE: 20170530 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply 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 these comments, we may have additional comments. Registration Statement on Form F-3 Filed August 10, 2022 Prospectus Cover Page, page i 1. You disclose about the legal and operational risks associated with being based in or having the majority of the company s operations in China and your disclosure appears to address whether these risks could result in a material change in your operations and/or the value of the securities you are registering for sale or could significantly limit or completely hinder your ability to offer or continue to offer securities to investors and cause the value of such securities to significantly decline. Please revise to disclose that these risks could result in a material change in your operations and/or the value of the securities you are registering for sale or could significantly limit or completely hinder your ability to offer or continue to offer securities to investors and cause the value of such securities to significantly decline "or be worthless". Peter Wang Cenntro Electric Group Limited September 6, 2022 Page 2 General 2. Please resolve all comments on your Form 20-F for fiscal year end December 31, 2021 before requesting an acceleration of effectiveness of this registration statement. 3. Please provide a factual update on your cover page, prospectus summary, and risk factors to disclose the agreement reached between the PCAOB and the CSRC on August 26, 2022. 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Sherry Haywood, Staff Attorney at (202) 551-3345 or Asia Timmons- Pierce, Special Counsel at (202) 551-3754 with any questions. FirstName LastNamePeter Wang Sincerely, Comapany NameCenntro Electric Group Limited Division of Corporation Finance September 6, 2022 Page 2 Office of Manufacturing FirstName LastName