<SEC-DOCUMENT>0001553350-19-001159.txt : 20191219
<SEC-HEADER>0001553350-19-001159.hdr.sgml : 20191219
<ACCEPTANCE-DATETIME>20191112171812
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001553350-19-001159
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20191112

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHINA NATURAL RESOURCES INC
		CENTRAL INDEX KEY:			0000793628
		STANDARD INDUSTRIAL CLASSIFICATION:	GOLD & SILVER ORES [1040]
		IRS NUMBER:				000000000
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		RM 2205 22F WEST TOWER SHUN TAK CENTRE
		STREET 2:		168-200 CONNAUGHT ROAD C
		CITY:			SHEUNG WAN HONG KONG
		STATE:			K3
		ZIP:			-
		BUSINESS PHONE:		01185228107205

	MAIL ADDRESS:	
		STREET 1:		RM 2205 22F WEST TOWER SHUN TAK CENTRE
		STREET 2:		168-200 CONNAUGHT ROAD C
		CITY:			SHEUNG WAN HONG KONG
		STATE:			K3
		ZIP:			-

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CHINA RESOURCES DEVELOPMENT INC
		DATE OF NAME CHANGE:	19950104

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MAGENTA CORP
		DATE OF NAME CHANGE:	19940217
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>Response Letter</TITLE>
<META NAME="author" CONTENT="Steven Weinberger">
<META NAME="date" CONTENT="11/11/2019">
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<P style="margin:0px; font-family:Cambria,Times New Roman; font-size:12pt">&nbsp;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; font-family:Cambria,Times New Roman" align=center><B>CHINA NATURAL RESOURCES, INC.</B></P>
<P style="margin:0px; font-family:Cambria,Times New Roman" align=center><B>Room 2205, 22/F, West Tower, Shun Tak Centre</B></P>
<P style="margin:0px; font-family:Cambria,Times New Roman" align=center><B>168-200 Connaught Road Central</B></P>
<P style="margin:0px; font-family:Cambria,Times New Roman" align=center><B>Sheung Wan, Hong Kong </B></P>
<P style="margin:0px"><BR></P>
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<P style="margin:0px; padding-right:224px; font-family:Cambria,Times New Roman" align=right>November 12, 2019</P>
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<P style="margin:0px; font-family:Cambria,Times New Roman" align=center>&#145;CORRESP&#146;</P>
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<P style="margin:0px; font-family:Cambria,Times New Roman">United States Securities and Exchange Commission</P>
<P style="margin:0px; font-family:Cambria,Times New Roman">100 F Street, N.E.</P>
<P style="margin:0px; font-family:Cambria,Times New Roman">Washington, D.C. 20549</P>
<P style="margin-top:0px; margin-bottom:-2px; width:96px; font-family:Cambria,Times New Roman; float:left">Attention: </P>
<P style="margin:0px; text-indent:-2px; font-family:Cambria,Times New Roman">Ronald (Ron) Alper, Esq.</P>
<P style="margin:0px; padding-left:48px; text-indent:48px; font-family:Cambria,Times New Roman; clear:left">Pamela Long, Assistant Director</P>
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<P style="margin-top:0px; margin-bottom:-2px; width:48px; font-family:Cambria,Times New Roman; float:left"><B>Re:</B></P>
<P style="margin:0px; text-indent:-2px; font-family:Cambria,Times New Roman"><B>Registration Statement on Form S-3</B></P>
<P style="margin:0px; text-indent:48px; font-family:Cambria,Times New Roman; clear:left"><B>Filed September 19, 2019</B></P>
<P style="margin:0px; text-indent:48px; font-family:Cambria,Times New Roman"><B>SEC File No. 333-233852</B></P>
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<P style="margin:0px; font-family:Cambria,Times New Roman">Ladies and Gentlemen:</P>
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<P style="margin:0px; text-indent:48px; font-family:Cambria,Times New Roman">Reference is made to (a) the Registration Statement on Form F-3 (the &#147;Registration Statement&#148;) filed by China Natural Resources, Inc. (the &#147;Company&#148;) on September 19, 2019 and (b) the Staff&#146;s letter dated October 3, 2019 providing its comment with respect to the Registration Statement. </P>
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<P style="margin:0px; text-indent:48px; font-family:Cambria,Times New Roman">The Staff provided the following comment to the Company:</P>
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<P style="margin-top:0px; margin-bottom:-2px; width:48px; font-family:Cambria,Times New Roman; float:left"><I>1. </I></P>
<P style="margin:0px; text-indent:-2px; font-family:Cambria,Times New Roman"><I>We note that you are registering debt securities, and that you have indicated that a form of indenture will be filed with or furnished to the SEC at the time of any offering of debt securities. For the indenture to be qualified under the Trust Indenture Act of 1940, you must file the form of indenture pre-effectively. Please file a pre-effective amendment to the registration statement that includes the form of indenture as an exhibit. For guidance, refer to Item 601(b)(4) of Regulation S-K and Trust Indenture Act Compliance and Disclosure Interpretations 201.02 and 201.04.</I></P>
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<P style="margin:0px; font-family:Cambria,Times New Roman">The Company responds to the Staff&#146;s comment as follows:</P>
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<P style="margin:0px; text-indent:48px; font-family:Cambria,Times New Roman">The Company is contemporaneously filing herewith Amendment No. 1 to the Registration Statement to:</P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:48px; width:72px; font-family:Symbol; float:left">&#183;</P>
<P style="margin:0px; padding-left:72px; text-indent:-2px; font-family:Cambria,Times New Roman">File the form of debenture as Exhibit 4.5 and update language in the prospectus consistent with the inclusion of the form of debenture as an exhibit;</P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:48px; width:72px; font-family:Symbol; clear:left; float:left">&#183;</P>
<P style="margin:0px; padding-left:72px; text-indent:-2px; font-family:Cambria,Times New Roman">Incorporate by reference the Company<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s six-month financial statements as at June 30, 2019 (unaudited) in accordance with Item 5(b)(2) of Form F-3 and Item 8A of Form 20-F;</P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:48px; width:72px; font-family:Symbol; clear:left; float:left">&#183;</P>
<P style="margin:0px; padding-left:72px; text-indent:-2px; font-family:Cambria,Times New Roman">Incorporate by reference the Company<font style='font-family:Arial Unicode MS,Times New Roman'>&#8217;</font>s 2019 annual Information Statement; and</P>
<P style="margin-top:0px; margin-bottom:-2px; text-indent:48px; width:72px; font-family:Symbol; clear:left; float:left">&#183;</P>
<P style="margin:0px; padding-left:72px; text-indent:-2px; font-family:Cambria,Times New Roman">Update disclosure under <font style='font-family:Arial Unicode MS,Times New Roman'>&#8220;</font>Prospectus Summary<font style='font-family:Arial Unicode MS,Times New Roman'>&#8221;</font> and elsewhere in the prospectus (e.g., Capitalization Table, Exchange Rate Table, Public Float computation, etc.).</P>
<P style="margin:0px; clear:left"><BR></P>
<P style="margin:0px; text-indent:48px; font-family:Cambria,Times New Roman">Please let us know whether the Staff has any further questions or comments.</P>
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<TABLE style="margin-top:0px; font-size:10pt" cellpadding=0 cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=392 /><TD width=32 /><TD width=248 /></TR>
<TR><TD style="margin-top:0px" valign=top width=392><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=280 colspan=2><P style="margin:0px; font-family:Cambria,Times New Roman">Thank you for your anticipated attention.</P>
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<TR><TD style="margin-top:0px" valign=top width=392><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=32><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=248><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top width=392><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=280 colspan=2><P style="margin:0px; font-family:Cambria,Times New Roman">Very truly yours,</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=392><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=280 colspan=2><P style="margin:0px; font-family:Cambria,Times New Roman">CHINA NATURAL RESOURCES, INC.</P>
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<TR><TD style="margin-top:0px" valign=top width=392><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=32><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=248><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top width=392><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=32><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=248><P style="margin:0px; padding:0px">&nbsp;</P></TD></TR>
<TR><TD style="margin-top:0px" valign=top width=392><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=32><P style="margin:0px; font-family:Cambria,Times New Roman">By:</P>
</TD><TD style="margin-top:0px; border-bottom:1px solid #000000" valign=top width=248><P style="margin:0px; font-family:Cambria,Times New Roman">/s/ Yue Ming Wai Bonaventure</P>
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<TR><TD style="margin-top:0px" valign=top width=392><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=32><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=248><P style="margin:0px; font-family:Cambria,Times New Roman">Yue Ming Wai Bonaventure</P>
</TD></TR>
<TR><TD style="margin-top:0px" valign=top width=392><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=32><P style="margin:0px; padding:0px">&nbsp;</P></TD><TD style="margin-top:0px" valign=top width=248><P style="margin:0px; font-family:Cambria,Times New Roman">Chief Financial Officer</P>
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