United States securities and exchange commission logo
December 12, 2022
Youyi Zhu
Chief Financial Officer
China Natural Resources, Inc.
Room 2205, 22/F, West Tower, Shun Tak Centre
168-200 Connaught Road Central
Sheung Wan, Hong Kong
Re: China Natural
Resources, Inc.
Form 20-F for
Fiscal Year Ended December 31, 2021
Response dated
November 16, 2022
File No. 000-26046
Dear Youyi Zhu:
We have reviewed your November 16, 2022 response to our comment
letter 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. Unless we note otherwise, our references to prior comments are
to comments in our
November 7, 2022 letter.
Form 20-F for Fiscal Year Ended December 31, 2021
Item 3. Key Information
D. Risk Factors, page 1
1. We note your response
to prior comment 3. Please revise your disclosure to state that all
the legal and
operational risks associated with having operations in the People s Republic
of China ( PRC )
also apply to operations in Hong Kong and Macao. In addition, please
include disclosure
similar to the statement in your response regarding management s
understanding with
regard to restrictions, limitations, rules, or regulations under Hong
Kong law that are
commensurate to those of the PRC with respect to items (i) through (v)
identified in your
response.
Youyi Zhu
China Natural Resources, Inc.
December 12, 2022
Page 2
You may contact Jennifer O'Brien, Staff Accountant, at 202-551-3721 or
Shannon
Buskirk, Staff Accountant, at 202-551-3717 with any questions.
FirstName LastNameYouyi Zhu Sincerely,
Comapany NameChina Natural Resources, Inc.
Division of
Corporation Finance
December 12, 2022 Page 2 Office of Energy &
Transportation
FirstName LastName