0000000000-19-013367.txt : 20191021 0000000000-19-013367.hdr.sgml : 20191021 20190910145002 ACCESSION NUMBER: 0000000000-19-013367 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20190910 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: SORL Auto Parts Inc CENTRAL INDEX KEY: 0000714284 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 300091294 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: NO. 1169 YUMENG ROAD STREET 2: RUIAN ECONOMIC DEVELOPMENT ZONE CITY: RUIAN CITY, ZHEJIANG STATE: F4 ZIP: 325200 BUSINESS PHONE: 86-577-65817720 MAIL ADDRESS: STREET 1: NO. 1169 YUMENG ROAD, KNIAN STREET 2: RUIAN ECONOMIC DEVELOPMENT ZONE CITY: RUIAN CITY, ZHEJIANG STATE: F4 ZIP: 325200 FORMER COMPANY: FORMER CONFORMED NAME: ENCHANTED VILLAGE INC DATE OF NAME CHANGE: 20040430 FORMER COMPANY: FORMER CONFORMED NAME: SUNNINGDALE, INC. DATE OF NAME CHANGE: 20040427 FORMER COMPANY: FORMER CONFORMED NAME: ENCHANTED VILLAGE INC DATE OF NAME CHANGE: 19830131 PUBLIC REFERENCE ACCESSION NUMBER: 0001213900-19-005483 LETTER 1 filename1.pdf begin 644 filename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No. 2666 Kaifaqu Avenue Ruian Economic Development District Ruian City, Zhejiang Province People's Republic of China Re: SORL Auto Parts Inc. Form 10-K for the Fiscal Year Ended December 31, 2018 Filed April 1, 2019 Form 10-Q for the Quarterly Period Ended June 30, 2019 Filed August 14, 2019 File No. 000-11991 Dear Mr. Zhang: We have reviewed your filing 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 these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-Q for the Quarterly Period Ended June 30, 2019 Exhibits 1. Refer to your Section 906 Certification at Exhibit 32. We note in the opening paragraph you refer to the Form 10-Q for the period ended March 31, 2018 rather than to the Form 10-Q for the period ended June 30, 2019. As such, please amend your Form 10-Q in its entirety for the quarterly period ended June 30, 2019 to provide a corrected Exhibit 32 certification. Refer to analogous guidance at Section 246.14 of the Staff's Compliance & Disclosure Interpretations (C&DIs) of Regulation S-K. Xiao Ping Zhang SORL Auto Parts Inc. September 9, 2019 Page 2 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. You may contact Beverly Singleton at (202) 551-3328 or Melissa Raminpour at (202) 551-3379 if you have questions regarding comments on the financial statements and related matters. FirstName LastNameXiao Ping Zhang Sincerely, Comapany NameSORL Auto Parts Inc. Division of Corporation Finance September 9, 2019 Page 2 Office of Transportation and Leisure FirstName LastName