CORRESP 1 filename1.htm

 

Amy L. Bowler

Partner

Phone 303.290.1086

abowler@hollandhart.com

 

September 29, 2023

 

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

Attn:     Michael Purcell, Staff Attorney

              Daniel Morris, Legal Branch Chief

Washington, D.C. 20549

 

  Re: AMERICAN BATTERY TECHNOLOGY COMPANY
    Registration Statement on Form S-3
    Filed September 14, 2023
    File No. 333-274524

 

Dear Mr. Purcell:

 

Set forth below are responses of American Battery Technology Company (the “Company”) to comments received from the staff by letter dated September 26, 2023. For your convenience in reviewing, your comment is included in italics immediately followed by the Company’s response.

 

1. We note that your company incurred a net loss in fiscal year 2022. Accordingly, please update your financial statements and related financial information in accordance with Rule 8-08(b) of Regulation S-X. You will need to include your audited financial statements or file and incorporate by reference your annual report for fiscal year ended June 30, 2023 before we will accelerate the effective date of your registration statement.

 

The Company filed its Annual Report on Form 10-K for the fiscal year ended June 30, 2023 (the “Form 10-K”) on September 28, 2023. We have incorporated the Form 10-K by reference into Amendment No. 1 to the Company’s Registration Statement on Form S-3 (File No. 333-274524).

 

Please contact me (303.290.1086) or Bret Meich (775.561.0454), the Company’s General Counsel, if you should have any questions regarding the responses contained herein.

 

  Very truly yours,
   
  Amy L. Bowler
  Partner of Holland & Hart llp
   
ALB:cr  

 

Location Mailing Address Contact
555 17th Street, Suite 3200 P.O. Box 8749 p: 303.295.8000 | f: 303.295.8261
Denver, CO 80202-3921 Denver, CO 80201-8749 www.hollandhart.com

 

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