0000000000-19-015804.txt : 20200122 0000000000-19-015804.hdr.sgml : 20200122 20191122172820 ACCESSION NUMBER: 0000000000-19-015804 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20191122 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Indonesia Energy Corp Ltd CENTRAL INDEX KEY: 0001757840 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: DEA TOWER I, 11TH FLOOR, SUITE 1103 STREET 2: MEGA KUNINGAN CITY: JAKARTA STATE: K8 ZIP: 12950 BUSINESS PHONE: 62215768888 MAIL ADDRESS: STREET 1: DEA TOWER I, 11TH FLOOR, SUITE 1103 STREET 2: MEGA KUNINGAN CITY: JAKARTA STATE: K8 ZIP: 12950 PUBLIC REFERENCE ACCESSION NUMBER: 0001144204-19-036641 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4-)>+CS],-"CD@,"!O8FH-/#PO3&EN96%R:7IE9" Q+TP@,S,V M-S8O3R Q,2]%(#(X,C7!E+UA2968O5ULQ(#(@,5T^/G-T('$UTT,3(P,,T!*&!B9_C/N_@\08 "/; ?@ M#0IE;F1S=')E86T-96YD;V)J#7-T87)T>')E9@T*, T*)25%3T8-"B @(" @ M(" @#0HQ.2 P(&]B:@T\/"]&:6QT97(O1FQA=&5$96-O9&4O22 X,R],96YG M=&@@-S O4R T.#X^,C17,% PM% P-U&P ML=%W2BQ.=%#(, @P 8!0VPPT*96YD)RU5UMWVC@0?N=7S"-[#JB6? 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@(" @(" @"B @(" @ M(" @(" @(" @(" @(" @(" @(" @( H\/WAP86-K970@96YD/2)W(C\^#0IE M;F1S=')E86T-96YD;V)J#30@,"!O8FH-/#PO1FEL=&5R+T9L871E1&5C;V1E M+T9I7!E+T]B:E-T;3X^-JP/G@4_VXC=7_9"2',OZ2K;.Z.Z C38EW_P05Q(&"A^2)0)31 MOH3Y;IY"1=+5MF W=.U[I:(T+!M_0;(VVAILFQH6!MVIA\RZ*Q1>PY*),(4" MO4<77/61SF8O 08 439#(0T*96YD TEXT-EXTRACT 2 filename2.txt November 22, 2019 James J. Huang Chief Investment Officer Indonesia Energy Corporation Limited Dea Tower I, 11th Floor, Suite 1103 Jl. Mega Kuningan Barat Kav. E4.3 No.1-2 Jakarta 12950, Indonesia Re: Indonesia Energy Corporation Limited Amendment No. 2 to Registration Statement on Form F-1 Filed November 12, 2019 File No. 333-232894 Dear Mr. Huang: We have reviewed your amended registration statement and have the following comments. 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-1 as Amended November 12, 2019 Taxation , page 122 1. We note that the tax opinion filed as Exhibit 8.2 is a short-form tax opinion. Please revise the tax disclosure in your Taxation section to clearly identify and articulate the opinion being rendered and state clearly that it is the opinion of the named counsel. For guidance, refer to Section III.B.2 of Staff Legal Bulletin No. 19. General 2. We note that you have included a price range in the current amendment to your registration statement. Please include all of the information that may not be excluded pursuant to Rule 430A, including your omitted disclosures related to the Use of Proceeds James J. Huang Indonesia Energy Corporation Limited November 22, 2019 Page 2 section and the Principal Shareholders table, in the next pre-effective amendment to your registration statement. For questions regarding comments on engineering matters, you may contact John Hodgin, Petroleum Engineer, at (202) 551-3699. You may contact Jeannette Wong, Staff Accountant, at (202) 551-2137 or Ethan Horowitz, Accounting Branch Chief, at (202) 551-3311 if you have questions regarding comments on the financial statements and related matters. Please contact Anuja A. Majmudar, Attorney-Adviser, at (202) 551-3844 or, in her absence, Loan Lauren Nguyen, Legal Branch Chief, at (202) 551-3642 with any other questions. Sincerely, FirstName LastNameJames J. Huang Division of Corporation Finance Comapany NameIndonesia Energy Corporation Limited Office of Energy & Transportation November 22, 2019 Page 2 cc: Lawrence Rosenbloom FirstName LastName