0001144204-17-063335.txt : 20180119 0001144204-17-063335.hdr.sgml : 20180119 20171212160554 ACCESSION NUMBER: 0001144204-17-063335 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20171212 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SHINECO, INC. CENTRAL INDEX KEY: 0001300734 STANDARD INDUSTRIAL CLASSIFICATION: AGRICULTURE PRODUCTION - CROPS [0100] IRS NUMBER: 522175898 FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ROOM 1001, BUILDING T5, DAZU SQUARE, STREET 2: DAXING DISTRICT CITY: BEIJING STATE: F4 ZIP: 10022 BUSINESS PHONE: (86) 10-87227366 MAIL ADDRESS: STREET 1: ROOM 1001, BUILDING T5, DAZU SQUARE, STREET 2: DAXING DISTRICT CITY: BEIJING STATE: F4 ZIP: 10022 FORMER COMPANY: FORMER CONFORMED NAME: SUPCOR, INC. DATE OF NAME CHANGE: 20050328 FORMER COMPANY: FORMER CONFORMED NAME: Supcor, Inc. DATE OF NAME CHANGE: 20041015 FORMER COMPANY: FORMER CONFORMED NAME: SupCor, Inc. DATE OF NAME CHANGE: 20040817 CORRESP 1 filename1.htm

  

Shineco, Inc.

Room 1001, Building T5, DaZu Square

Daxing District, Beijing

People’s Republic of China

December 12, 2017

 

Via E-Mail

J. Nolan McWilliams

Attorney-Advisor

Office of Transportation and Leisure

U.S. Securities and Exchange Commission

Washington, D.C. 20549-4631

 

  Re:

Shineco, Inc.

Registration Statement on Form S-3

Filed on November 21, 2017

File No. 333-221711

 

Dear Mr. McWilliams:

 

We are in receipt of your comment letter dated December 11, 2017 regarding the above referenced filing. As requested in your letter, we have provided responses to the questions raised by the Staff. For your convenience, the matters are listed below, followed by our responses: 

 

Exhibits

 

1.We note that you are registering debt securities under the registration statement. Please file the Form of Indenture, referenced in the Exhibit Index as Exhibit 4.1, in a pre-effective amendment to the registration statement. For further guidance, please refer to Trust Indenture Act Compliance and Disclosure Interpretations 201.02 and 201.04.

 

In response to the Staff’s comments, the Registration Statement has been revised to include the Form of Indenture as Exhibit 4.1.

 

We hope this response has addressed all of the Staff's concerns relating to the Comment Letter. Should you have additional questions regarding the information contained herein, please contact our outside securities counsel Ying Li, Esq. of Hunter Taubman Fischer & Li LLC at yli@htflaywers.com.

 

  Shineco, Inc.
     
  By: /s/ Yuying Zhang
  Name:  Yuying Zhang
  Title: Chief Executive Officer