[s c/o Kuanggong Road and Tiyu Road 10th Floor, Chengshi Xin Yong She, Tiyu Road, Xinhua District s s Pingdingshan, February 11, 2015 John Cash, Branch Chief Division of Corporation Finance Mail Stop 4631 100 F Street, N.E. Re: SinoCoking Coal and Coke Chemical Industries, Inc. Correspondence to Comments to Form 10-K for the year ended June 30, 2014 Filed:]
[SCHEDULE 13G (Rule 13d-102) TO § 240.13d-1(b), (c) AND (d) AND AMENDMENTS THERETO FILED (Amendment No. )* Sinocoking Coal and Coke Chemical Industries, Inc. (Name of Issuer) Common Stock, $.001 par value per share (Title of Class of Securities) 829357102 (CUSIP Number) January 23, 2015 (Date of Event Which Requires Filing of this Statement) o Rule 13d-1(b) x Rule 13d-1(c)]
[SCHEDULE 13G (Rule 13d-102) TO § 240.13d-1(b), (c) AND (d) AND AMENDMENTS THERETO FILED (Amendment No. )* Sinocoking Coal and Coke Chemical Industries, Inc. (Name of Issuer) Common Stock, $.001 par value per share (Title of Class of Securities) 829357102 (CUSIP Number) January 23, 2015 (Date of Event Which Requires Filing of this Statement) o Rule 13d-1(b) x Rule 13d-1(c)]
[SinoCoking's Underground Coal Gasification Program Approved as a Technology Demonstration Project Company to Receive 30% Capex Reimbursement Plus Partial Tax Refunds on UCG Earnings SinoCoking Coal and Coke Chemical Industries, Inc. PINGDINGSHAN, China, Jan. 21, 2015 (GLOBE NEWSWIRE) -- Sinocoking had announced previously that construction of the first phase of the UCG program, expected to be completed in March 2015,] []
[SinoCoking's Underground Coal Gasification Program Approved as a Technology Demonstration Project Company to Receive 30% Capex Reimbursement Plus Partial Tax Refunds on UCG Earnings SinoCoking Coal and Coke Chemical Industries, Inc. PINGDINGSHAN, China, Jan. 21, 2015 (GLOBE NEWSWIRE) -- Sinocoking had announced previously that construction of the first phase of the UCG program, expected to be completed in March 2015,] []
[EXPLANATORY NOTE SUBJECT TO COMPLETION, DATED JANUARY 14, 2015 PRELIMINARY PROSPECTUS SINOCOKING COAL AND COKE CHEMICAL INDUSTRIES, INC. 5,746,774 Shares of Common Stock This prospectus covers the sale of up to: • • • 1,644,737 Shares of Common Stock issuable upon exercise of option issued in the September 2014 offering subject to the September 19, 2014 Prospectus Supplement. • •] [Barnett, Bolt, Kirkwood, Long & McBride Attorneys At Law SUITE 700 601 BAYSHORE BOULEVARD TAMPA, FLORIDA 33606-2763 LESLIE J. BARNETT CRAIG E. BEHRENFELD ROBERT S. BOLT HUNTER J. BROWNLEE CHARLES A. CARLSON CHRISTOPHER R. DINGMAN MICAH G. FOGARTY MICHAEL V. HARGETT DAVID M. HEMEYER LESLIE WAGER HUDOCK PETER T. KIRKWOOD DAVID L. KOCHE TELEPHONE: (813) 253-2020 TELECOPIER: (813) 251-6711 January] [Kaufman & Canoles, P.C. Two James Center Mailing Address T (804) 771.5700 kaufCAN.com January 14, 2015 SinoCoking Coal and Coke Chemical Industries, Inc. Kuanggong Road and Tiyu Road, 10th Floor Chengshi Xin Yong She, Tiyu Road, Xinhua District Pingdingshan, Henan Province, China 467000 Re: Registration Statement on Form S-3 Ladies and Gentlemen: SinoCoking Coal and Coke Chemical Industries, Inc. January] [Subsidiaries of SinoCoking Coal and Coke Chemical Industries, Inc. 1. 2. Pingdingshan Hongyuan Energy Science and Technology Development Co., Ltd. (“Hongyuan”), a limited liability company in the People’s Republic of China (“PRC”), is wholly owned by Top Favour. 3. Henan Province Pingdingshan Hongli Coal & Coke Co., Ltd. (“Hongli”), a limited liability company in the PRC, is controlled by Hongyuan] [To the Members of the Audit Committee SinoCoking Coal and Coke Chemical Industries, Inc. We consent to the inclusion in this Registration Statement of SinoCoking Coal and Coke Chemical Industries, Inc. on Form S-1 of our report dated September 30, 2013, with respect to our audit of the consolidated financial statements of SinoCoking Coal and Coke Chemical Industries, Inc. and] [CONSENT OF INDEPENDENT REGISTERED ACCOUNTING FIRM We consent to the inclusion in this registration statement of Sinocoking Coal & Coke Chemical Industries, Inc., on Form S-1, of our report dated September 29, 2014, appearing in the Annual Report on Form 10-K of Sinocoking Coal & Coke Chemical Industries, Inc., for the year ended June 30, 2014. HHC Forest Hills, NY]
[EXPLANATORY NOTE SUBJECT TO COMPLETION, DATED JANUARY 14, 2015 PRELIMINARY PROSPECTUS SINOCOKING COAL AND COKE CHEMICAL INDUSTRIES, INC. 5,746,774 Shares of Common Stock This prospectus covers the sale of up to: • • • 1,644,737 Shares of Common Stock issuable upon exercise of option issued in the September 2014 offering subject to the September 19, 2014 Prospectus Supplement. • •] [Barnett, Bolt, Kirkwood, Long & McBride Attorneys At Law SUITE 700 601 BAYSHORE BOULEVARD TAMPA, FLORIDA 33606-2763 LESLIE J. BARNETT CRAIG E. BEHRENFELD ROBERT S. BOLT HUNTER J. BROWNLEE CHARLES A. CARLSON CHRISTOPHER R. DINGMAN MICAH G. FOGARTY MICHAEL V. HARGETT DAVID M. HEMEYER LESLIE WAGER HUDOCK PETER T. KIRKWOOD DAVID L. KOCHE TELEPHONE: (813) 253-2020 TELECOPIER: (813) 251-6711 January] [Kaufman & Canoles, P.C. Two James Center Mailing Address T (804) 771.5700 kaufCAN.com January 14, 2015 SinoCoking Coal and Coke Chemical Industries, Inc. Kuanggong Road and Tiyu Road, 10th Floor Chengshi Xin Yong She, Tiyu Road, Xinhua District Pingdingshan, Henan Province, China 467000 Re: Registration Statement on Form S-3 Ladies and Gentlemen: SinoCoking Coal and Coke Chemical Industries, Inc. January] [Subsidiaries of SinoCoking Coal and Coke Chemical Industries, Inc. 1. 2. Pingdingshan Hongyuan Energy Science and Technology Development Co., Ltd. (“Hongyuan”), a limited liability company in the People’s Republic of China (“PRC”), is wholly owned by Top Favour. 3. Henan Province Pingdingshan Hongli Coal & Coke Co., Ltd. (“Hongli”), a limited liability company in the PRC, is controlled by Hongyuan] [To the Members of the Audit Committee SinoCoking Coal and Coke Chemical Industries, Inc. We consent to the inclusion in this Registration Statement of SinoCoking Coal and Coke Chemical Industries, Inc. on Form S-1 of our report dated September 30, 2013, with respect to our audit of the consolidated financial statements of SinoCoking Coal and Coke Chemical Industries, Inc. and] [CONSENT OF INDEPENDENT REGISTERED ACCOUNTING FIRM We consent to the inclusion in this registration statement of Sinocoking Coal & Coke Chemical Industries, Inc., on Form S-1, of our report dated September 29, 2014, appearing in the Annual Report on Form 10-K of Sinocoking Coal & Coke Chemical Industries, Inc., for the year ended June 30, 2014. HHC Forest Hills, NY]
