[CHINA GREEN AGRICULTURE, INC. 3rd Floor, Borough A, Block A. No.181, South Taibai Road, Xi’an, Shaanxi Province, People’s Republic of China 710065 February 25, 2011 VIA FACSIMILE AND EDGAR Division of Corporation Finance Mail Stop: 3561 Attention: Max A. Webb Assistant Director RE: China Green Agriculture, Inc. Amendment No. 1 to Registration Statement on Form S-3 Filed: December 30, 2010]
[China Green Agriculture, Inc. Reports Second Quarter Fiscal Year 2011 Financial Results and Revises Fiscal Year 2011 Guidance -- Q2 FY 2011 Sales Increases 216.1% to $35.3 million, Net Income Increases 32.0% to $6.2 million with EPS of $0.24 -- Q2 FY 2011 Gross Margin Decreases to 34.9% from 60.6% Y-O-Y; Operating Margin Decreases to 22.3% from 48.6% Y-O-Y --] [FORM 8-K CURRENT REPORT Date of Report (Date of earliest event reported): February 10, 2011 CHINA GREEN AGRICULTURE, INC. Nevada 001-34260 36-3526027 (State or other jurisdiction (Commission File No.) (IRS Employer of Incorporation) Identification No.) rd 3 No.181 South Taibai Road Xi’an, Shaanxi Province People’s Republic of China 710065 (011)-86-29-88266368 o o o o Item 2.02. Results of Operations and]
[China Green Agriculture, Inc. Reports Second Quarter Fiscal Year 2011 Financial Results and Revises Fiscal Year 2011 Guidance -- Q2 FY 2011 Sales Increases 216.1% to $35.3 million, Net Income Increases 32.0% to $6.2 million with EPS of $0.24 -- Q2 FY 2011 Gross Margin Decreases to 34.9% from 60.6% Y-O-Y; Operating Margin Decreases to 22.3% from 48.6% Y-O-Y --] [FORM 8-K CURRENT REPORT Date of Report (Date of earliest event reported): February 10, 2011 CHINA GREEN AGRICULTURE, INC. Nevada 001-34260 36-3526027 (State or other jurisdiction (Commission File No.) (IRS Employer of Incorporation) Identification No.) rd 3 No.181 South Taibai Road Xi’an, Shaanxi Province People’s Republic of China 710065 (011)-86-29-88266368 o o o o Item 2.02. Results of Operations and]
[TABLE OF CONTENTS] [CERTIFICATION I, Tao Li certify that: 1. I have reviewed this report on Form 10-Q of China Green Agriculture, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were] [CERTIFICATION I, Ken Ren, certify that: 1. I have reviewed this report on Form 10-Q of China Green Agriculture, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. EX-32.1 5 v210538_ex32-1.htm] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. (principal financial officer and principal accounting officer) EX-32.2 6 v210538_ex32-2.htm]
[TABLE OF CONTENTS] [CERTIFICATION I, Tao Li certify that: 1. I have reviewed this report on Form 10-Q of China Green Agriculture, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were] [CERTIFICATION I, Ken Ren, certify that: 1. I have reviewed this report on Form 10-Q of China Green Agriculture, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. EX-32.1 5 v210538_ex32-1.htm] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. (principal financial officer and principal accounting officer) EX-32.2 6 v210538_ex32-2.htm]
[CHINA GREEN AGRICULTURE, INC. 3rd Floor, Borough A, Block A. No.181, South Taibai Road, Xi’an, Shaanxi Province, People’s Republic of China 710065 January 28, 2011 Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: Max. A. Webb Re: China Green Agriculture, Inc. Amended Registration Statement on Form S-3 Filed December 30, 2010 File No.: 333-168297 Dear Mr.]
[CHINA GREEN AGRICULTURE, INC. 3rd Floor, Borough A, Block A. No.181, South Taibai Road, Xi’an, Shaanxi Province, People’s Republic of China 710065 January 28, 2011 Division of Corporation Finance 100 F Street, NE Mail Stop: 3561 Attention: Max. A. Webb Re: China Green Agriculture, Inc. Amended Registration Statement on Form S-3 Filed December 30, 2010 File No.: 333-168297 Dear Mr.]
[Amendment No. 1 to Form S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 China Green Agriculture, Inc. Nevada 36-3526027 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) 3rd Floor, Borough A, Block A. No. 181, South Taibai Road, Xi’an, Shaanxi Province People’s Republic of China 710065 011 86-29-88266368 United Corporate Services, Inc. 202 South Minnesota] [December 30, 2010 China Green Agriculture, Inc. rd 3 No. 181 South Taibai Road Xi’an, Shaanxi Province People’s Republic of China 710065 Ladies and Gentlemen: Based upon our examinations mentioned above, subject to the assumptions stated and relying on statements of fact contained in the documents we have examined, we are of the opinion that: 1. 1 2. 3. 4.] [STATEMENT OF COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES Three Months ended September 30, Years Ended June 30, 2010* 2009 2010 2009 2008 Earnings: Income (loss) before income taxes and noncontrolling interests $ 9,501,528 $ 6,178,031 $ 25,084,274 $ 16,795,970] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the use in this Registration Statement of China Green Agriculture In. on Form S-3/A of our report dated September 03, 2010 on the consolidated balance sheets of China Green Agriculture. and its subsidiaries as of June 30, 2010 and 2009 and the consolidated statements of shareholders’ equity, operations, and cash]
