0000000000-19-005508.txt : 20190822 0000000000-19-005508.hdr.sgml : 20190822 20190322115011 ACCESSION NUMBER: 0000000000-19-005508 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190322 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Blue Hat Interactive Entertainment Technology CENTRAL INDEX KEY: 0001759136 STANDARD INDUSTRIAL CLASSIFICATION: GAMES, TOYS & CHILDREN'S VEHICLES (NO DOLLS & BICYCLES) [3944] IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 7TH FLOOR, BUILDING C, NUMBER 1010, STREET 2: ANLING ROAD CITY: HULI DISTRICT, XIAMEN STATE: F4 ZIP: 00000 BUSINESS PHONE: 865922280081 MAIL ADDRESS: STREET 1: 7TH FLOOR, BUILDING C, NUMBER 1010, STREET 2: ANLING ROAD CITY: HULI DISTRICT, XIAMEN STATE: F4 ZIP: 00000 PUBLIC REFERENCE ACCESSION NUMBER: 0001731122-19-000086 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]4>7!E+UA/8FIE8W0O0V]L;W)3 M<&%C92]$979I8V5',Z%$;3 BU,"VEA6J % M6J %6J %6J %6J %6O ]*WOEK(,D*\X#9H:[]P]6<&19EAU+^GP>RR(B(B(B M(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B(B+_-A\?'^_O[V]O;Z^OKR\' MGI^?GP[$AY="%(AB43AV^=.M%A$1$1$1$9$?2,H4S\_/CX^/]_?WOP[<'=E- MR6+L]?OW[ZCAZ>GI]?5504-$1$1$1$1$+N;M[>WIZ>GAX6&_WS<"Q:]?O^[O M[^.KQW.(\K]__VZJBLJ1,EY>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. Amendment No. 1 to Form F-1 Description of Share Capital and Governing Documents, page 94 1. We note that Section 164 of your Amended and Restated Memorandum of Association includes a fee-shifting provision. Please include disclosure about the fee-shifting provision, including the following matters: (1) the types of actions subject to fee-shifting, including whether the company intends to apply the provision to claims under the federal securities laws; (2) the level of recovery required by the plaintiff to avoid payment; and (3) who is subject to the provision (e.g., former and current shareholders, legal counsel, expert witnesses) and who would be allowed to recover (e.g., company, directors, officers, affiliates). Xiaodong Chen Blue Hat Interactive Entertainment Technology March 22, 2019 Page 2 In addition, add risk factor disclosure regarding how the provision could discourage shareholder lawsuits that might otherwise benefit the company and its shareholders. To the extent the provision applies to claims under the federal securities laws, clarify in the risk factor whether you intend to apply the fee-shifting provision to potential claims in the current offering. You may contact Heather Clark at 202-551-3624 or Melissa Raminpour at 202-551- 3379 if you have questions regarding comments on the financial statements and related matters. Please contact John Stickel at 202-551-3324 or J. Nolan Mcwilliams at 202-551-3217 with any other questions. FirstName LastNameXiaodong Chen Sincerely, Comapany NameBlue Hat Interactive Entertainment Technology Division of Corporation Finance March 22, 2019 Page 2 Office of Transportation and Leisure FirstName LastName