United States securities and exchange commission logo
November 14, 2023
Thierry Jiewei Li
Chief Financial Officer
CBAK Energy Technology, Inc.
CBAK Industrial Park, Meigui Street, Huayuankou
Economic Zone, Dalian City
Liaoning Province, China 116450
Re: CBAK Energy
Technology, Inc.
Form 10-K for the
Fiscal Year Ended December 31, 2022
Response dated
September 25, 2023
File No. 001-32898
Dear Thierry Jiewei Li:
We have reviewed your September 25, 2023 response to our comment
letter and have the
following comment.
Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your response to this letter, we may have
additional comments. Unless
we note otherwise, any references to prior comments are to comments in
our September 14,
2023 letter.
Form SPDSCL-HFCAA-GOV filed September 25, 2023
General
1. We note your statement
that indicates you have reviewed public filings, including
Schedules 13D and 13G,
in connection with your required submission under paragraph
(a). Please
supplementally describe any additional materials that were reviewed and
explain how you
determined no governmental entity owns shares as well as the absence of
foreign government
representation on your board and boards of your consolidated foreign
operating subsidiaries.
In addition, please tell us whether you relied upon any legal
opinions or third party
certifications such as affidavits as the basis for your submission.
Thierry Jiewei Li
CBAK Energy Technology, Inc.
November 14, 2023
Page 2
Please contact Jennifer Gowetski at 202-551-3401 or Andrew Mew at
202-551-3377 with
any other questions.
FirstName LastNameThierry Jiewei Li Sincerely,
Comapany NameCBAK Energy Technology, Inc.
Division of Corporation
Finance
November 14, 2023 Page 2 Disclosure Review
Program
FirstName LastName