<SEC-DOCUMENT>0001553350-23-000415.txt : 20231206
<SEC-HEADER>0001553350-23-000415.hdr.sgml : 20231206
<ACCEPTANCE-DATETIME>20230831160604
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001553350-23-000415
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20230831

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHINA NATURAL RESOURCES INC
		CENTRAL INDEX KEY:			0000793628
		STANDARD INDUSTRIAL CLASSIFICATION:	GOLD & SILVER ORES [1040]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			D8
		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:			F4
		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:			F4
		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
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<P STYLE="text-align: right; margin: 0"><FONT STYLE="font-size: 10pt">Correspondence</FONT></P>

<P STYLE="margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt"><B><U>VIA EDGAR</U></B></FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">August 31, 2023<BR>
<BR>
United States Securities and Exchange Commission</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">Division of Corporation Finance</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">Disclosure Review Program</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">100 F Street, N.E.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">Washington, D.C. 20549-3628</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">Attention: Jimmy McNamara and Christopher
Dunham</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 11pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 35pt; text-align: right"><FONT STYLE="font-size: 10pt"><B>Re:</B></FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt"><B>China
                                            Natural Resources Inc.</B></FONT><B> </B></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><B><FONT STYLE="font-size: 10pt">Form 20-F for the Fiscal Year Ended December 31, 2022</FONT></B></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><B><FONT STYLE="font-size: 10pt">Filed May 15, 2023</FONT></B></P>
                                                                                <P STYLE="margin-top: 0; margin-bottom: 0"><B><FONT STYLE="font-size: 10pt">File No. 000-26046</FONT></B></P></TD>
</TR></TABLE>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">Ladies and Gentlemen,</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">On behalf of China Natural Resources Inc. (the
&ldquo;<U>Company</U>&rdquo;), we are submitting this letter to the Securities and Exchange Commission (the &ldquo;<U>SEC</U>&rdquo;)
via EDGAR in response to the comment letter from the staff of the SEC (the &ldquo;<U>Staff</U>&rdquo;), dated July 21, 2023 (the &ldquo;<U>Comment
Letter</U>&rdquo;), pertaining to the Company&rsquo;s above-referenced annual report on Form 20-F (the &ldquo;<U>Annual Report</U>&rdquo;).
In connection with such responses, the Company is concurrently filing Amendment No. 1 to the Form 20-F (the &ldquo;<U>Amendment</U>&rdquo;).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">For your convenience, the Staff&rsquo;s comments
are summarized in this letter, and each comment is followed by the applicable responses on behalf of the Company. Unless otherwise indicated,
page references in the responses correspond to the page numbers in the Amendment, and page references otherwise correspond to the page
numbers in the Annual Report. Capitalized terms used in this letter but otherwise not defined herein shall have the meanings set forth
in the Amendment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; text-align: justify"><U>Form 20-F for the Fiscal Year Ended December
31, 2022 </U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt; text-align: justify"><U>Item 16I. Disclosure Regarding Foreign
Jurisdictions that Prevent Inspections, page 85 </U></P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><I>3.</I></FONT></TD><TD STYLE="text-align: justify; padding-right: 0.1in"><FONT STYLE="font-size: 10pt"><I>We
                                            note that your disclosures pursuant to Items 16I(b)(2), (b)(3), (b)(4) and (b)(5). We also
                                            note that your disclosures in Exhibit 8 that indicate that you have subsidiaries in Hong
                                            Kong and outside of China. Please note that Item 16I(b) requires that you provide disclosures
                                            for yourself and all of your consolidated foreign operating entities.</I></FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

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<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">U.S. Securities and Exchange Commission</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">Division of Corporation Finance</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">Disclosure Review Program</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">August 31, 2023<BR>
Page 2</FONT></P>


<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt 40pt; text-align: justify; text-indent: 20pt">We respectfully
advise the staff that as of May 15, 2023, the date on which our Annual Report was filed, our counsel and us have reviewed our register
of members, all schedule 13D/Gs and other public filings made by its shareholders, and questionnaires filled out and signed by our directors
and officers to come to the conclusion that as of May 15, 2023, to our knowledge, (i) no governmental entities in the BVI or in the PRC
owned our shares, and (ii) the governmental entities in the PRC did not have a controlling financial interest in us.</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
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    <TD STYLE="width: 0px">&nbsp;</TD>
    <TD STYLE="width: 48px; font: 11pt/13.65pt Calibri, Helvetica, Sans-Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>2.</I></FONT></TD>
    <TD STYLE="font: 11pt/13.65pt Calibri, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>In
    order to clarify the scope of your review, please supplementally describe the steps you have taken to confirm that none of the members
    of your board or the boards of your consolidated foreign operating entities are officials of the Chinese Communist Party. For instance,
    please tell us how the board members&rsquo; current or prior memberships on, or affiliations with, committees of the Chinese Communist
    Party factored into your determination. In addition, please tell us whether you have relied upon third party certifications such
    as affidavits as the basis for your disclosure.</I></FONT></TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt 40pt; text-align: justify; text-indent: 20pt">We
respectfully advise the staff that as of May 15, 2023, the date on which our Annual Report was filed, our counsel and us have reviewed
our register of members, all schedule 13D/Gs and other public filing at the time, and to come to the conclusion that as of May 15, 2023,
none of the members of our Board of Directors was an official of the Chinese Communist Party.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt 40pt; text-align: justify; text-indent: 20pt">We follow the standard
practice typical for issuers in similar situations as us to confirm if any member of our board or boards of our consolidated foreign
operating entities are officials of the Chinese Communist Party:</P>

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    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px; font: 11pt  Calibri, Helvetica, Sans-Serif"><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD>
    <TD STYLE="font: 11pt  Calibri, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prior
    to filing of our  annual reports on Form 20-F we circulate detailed questionnaires for our directors and officers to complete and
    sign, and to provide any back-up statements or documents for their responses.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px; font: 11pt  Calibri, Helvetica, Sans-Serif"><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD>
    <TD STYLE="font: 11pt  Calibri, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">After
    we receive the completed questionnaires from our directors and officers, we check the information and documents provided against
    information we have on hand and public available to verify, to the extent possible, the content of the questionnaires.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 72px">&nbsp;</TD>
    <TD STYLE="width: 24px; font: 11pt  Calibri, Helvetica, Sans-Serif"><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD>
    <TD STYLE="font: 11pt  Calibri, Helvetica, Sans-Serif; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Then
    we prepare our annual report on Form 20-F based on such available information.</FONT></TD></TR>
  </TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt 40pt; text-align: justify; text-indent: 20pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
respectfully advise the staff that our disclosure to Item 16I of the Annual Report has been amended with our filing of the Amendment
No. 1 to Form 20-F for the Fiscal Year Ended December 31, 2022 on August 31, 2023</FONT><FONT STYLE="font-size: 8pt"></FONT><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">.</FONT></P>



<P STYLE="margin-top: 0; margin-bottom: 0"></P>

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<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">U.S. Securities and Exchange Commission</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">Division of Corporation Finance</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">Disclosure Review Program</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-size: 10pt">August 31, 2023<BR>
Page 3</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt  Tahoma, Helvetica, Sans-Serif; margin-top: 10.3pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.3in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD><TD STYLE="text-align: justify; padding-right: 0.05in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>With
                                            respect to (b)(2), please supplementally clarify the jurisdictions in which your consolidated
                                            foreign operating entities are organized or incorporated and provide the percentage of your
                                            shares or the shares of your consolidated operating entities owned by governmental entities
                                            in each foreign jurisdiction in which you have consolidated operating entities.</I></FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt 40pt; text-align: justify; text-indent: 20pt"><FONT STYLE="font-size: 10pt; letter-spacing: 0pt">We
respectfully advise the staff that our disclosure to Item 16I of the Annual Report has been amended with our filing of the Amendment.</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt/14.15pt Tahoma, Helvetica, Sans-Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.3in"><FONT STYLE="font-family: Symbol; font-size: 10pt">&#183;</FONT></TD><TD STYLE="text-align: justify; padding-right: 0.15in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>With
                                            respect to (b)(3), (b)(4) and (b)(5), please provide the required information for you and
                                            all of your consolidated foreign operating entities in your supplemental response.</I></FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt 40pt; text-align: justify; text-indent: 20pt"><FONT STYLE="font-size: 10pt; letter-spacing: 0.0pt">We
respectfully advise the staff that our disclosure to Item 16I of the Annual Report has been amended with our filing of the Amendment.</FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 11pt  Times New Roman, Times, Serif; margin-top: 8.4pt; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><I>4.</I></FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><I>With
                                            respect to your disclosure pursuant to Item 16I(b)(5), we note that you have included language
                                            that such disclosure is &ldquo;to our knowledge.&rdquo; Please supplementally confirm without
                                            qualification, if true, that your articles and the articles of your consolidated foreign
                                            operating entities do not contain wording from any charter of the Chinese Communist Party.</I></FONT></TD></TR></TABLE>

<P STYLE="margin-top: 0; margin-bottom: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 12pt 40pt; text-align: justify; text-indent: 20pt"><FONT STYLE="font-size: 10pt; letter-spacing: 0pt">We
respectfully advise the staff that our disclosure to Item 16I of the Annual Report has been amended with our filing of the Amendment.</FONT></P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: bold 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: center"><FONT STYLE="font-size: 10pt">*****</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-size: 10pt">Please contact
the undersigned at +8610-5680-3969 or via email at rchang@gunder.com if you have any questions with respect to the foregoing.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 3.25in; text-align: left"><FONT STYLE="font-size: 10pt"><BR>
Very truly yours,</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in; text-align: left"><FONT STYLE="font-size: 10pt"><U>/s/&#9; Richard J. Chang</U></FONT></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in"><FONT STYLE="font-size: 10pt">Richard J. Chang, Esq.</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 0 12pt 3.25in; text-align: left"><FONT STYLE="font-size: 10pt">Gunderson
Dettmer Stough Villeneuve Franklin &amp; Hachigian, LLP</FONT></P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><FONT STYLE="font-size: 10pt">cc: &#9;Youyi ZHU,
Chief Financial Officer, China Natural Resources Inc.</FONT></P>

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