0000000000-18-033257.txt : 20190426 0000000000-18-033257.hdr.sgml : 20190426 20181024093229 ACCESSION NUMBER: 0000000000-18-033257 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20181024 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Chardan Healthcare Acquisition Corp. CENTRAL INDEX KEY: 0001739174 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 17 STATE STREET, 16TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10004 BUSINESS PHONE: 646-465-9000 MAIL ADDRESS: STREET 1: 17 STATE STREET, 16TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10004 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4-)>+CS],-"CD@,"!O8FH-/#PO3&EN96%R:7IE9" Q+TP@,S,X M.3DO3R Q,2]%(#(X,C(X+TX@,B]4(#,S-C R+T@@6R T-34@,30Y73X^#65N M9&]B:@T@(" @(" @(" @(" @(" @(" @#0HQ-B P(&]B:@T\/"]$96-O9&50 M87)M7!E+UA2968O5ULQ(#(@,5T^/G-T,C17,% PM% P-U&P ML=%W2BQ.=%#(, @P 8!0VPPT*96YD)S-5]MRFT@0?> 8WM$#]AQ[X$?A^ M '$.[WG^1.!:P(/Q8#P;ORX-W L\&Y:)8<$( MEDL@L$R4[06F \O<>']+@*"@U)B]6_XU.N3:9J0.36S9(7[W6ZAZH,#QB3I! M?-,>:?@4UV+%)-C.!=@6";N[TT:WAI]RZ-SU,0!>%)GN! 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@(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @( H@(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @"B @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" *(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @( H@(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @"B @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" *(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @( H@(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @(" @ M(" @(" @(" @(" @(" @(" @(" @(" @"B @(" @(" @(" @(" @(" @(" @ M(" @(" @( H\/WAP86-K970@96YD/2)W(C\^#0IE;F1S=')E86T-96YD;V)J M#30@,"!O8FH-/#PO1FEL=&5R+T9L871E1&5C;V1E+T9I7!E+T]B:E-T;3X^F4@.2]4>7!E+UA2968O M5ULQ(#(@,%T^/G-T TEXT-EXTRACT 2 filename2.txt October 23, 2018 Jonas Grossman Chief Executive Officer Chardan Healthcare Acquisition Corp. 17 State Street, 21st Floor New York, NY 10004 Re: Chardan Healthcare Acquisition Corp. Draft Registration Statement on Form S-1 Submitted September 26, 2018 CIK 0001739174 Dear Mr. Grossman: We have reviewed your draft registration statement and have the following comments. In some of our comments we may ask you to provide us information so that we may better understand your disclosure. Please respond to this letter by providing the requested information and either submitting an amended draft registration statement or publicly filing your registration statement on EDGAR. If you do not believe that our comments apply to your facts and circumstances or do not believe that an amendment is appropriate, please tell us why in your response. After reviewing the information you provide in response to these comments and your amended draft registration statement or filed registration statement, we may have additional comments. Draft Registration Statement on Form S-1 submitted September 26, 2018 General 1. Please supplementally provide us copies of all written communications, as defined in Rule 405 under the Securities Act, that you or anyone authorized to do so on your behalf present to potential investors in reliance on Section 5(d) of the Securities Act, whether or not they retain copies of the communications. Report of Independent Registered Public Accounting Firm, page F-2 2. Please amend your registration statement to have your auditor remove the language in the Jonas Grossman Chardan Healthcare Acquisition Corp. October 23, 2018 Page 2 fourth paragraph which states "and in accordance with auditing standards generally accepted in the United States of America." Please refer to PCAOB Auditing Standard 3101. Recent Sales of Unregistered Securities, page II-4 3. Please indicate the section of the Securities Act or the rule of the Commission under which exemption from registration was claimed, and state briefly the facts relied upon to make the exemption available. See Item 701(d) of Regulation S-K. You may contact Dale Welcome, Staff Accountant, at (202) 551-3865 or W. John Cash, Accounting Branch Chief, at (202) 551-3768 if you have questions regarding comments on the financial statements and related matters. Please contact Edward M. Kelly, Senior Counsel, at (202) 551-3728 or Asia Timmons-Pierce, Special Counsel, at (202) 551-3754 with any other questions. Sincerely, FirstName LastNameJonas Grossman Division of Corporation Finance Comapany NameChardan Healthcare Acquisition Corp. Office of Manufacturing and October 23, 2018 Page 2 Construction FirstName LastName