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United States securities and exchange commission logo
December 12, 2023
Ke Chen
Chief Financial Officer
Emeren Group Ltd
100 First Stamford Place, Suite 302
Stamford, CT 06902
Re: Emeren Group Ltd
Amendment No. 2 to
Form 20-F for Fiscal Year Ended December 31, 2022
File No. 001-33911
Dear Ke Chen:
We have reviewed your October 3, 2023 response to our comment
letter and have the
following comment.
Please respond to this letter within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe a
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your response to this letter, we may have
additional comments. Unless
we note otherwise, any references to prior comments are to comments in
our September 19,
2023 letter.
Amendment No. 2 to Form 20-F for Fiscal Year Ended December 31, 2022
Item 16I. Disclosure Regarding Foreign Jurisdictions that Prevent
Inspections, page 111
1. We note your response
to comments 1 and 3. Item 16I(b) requires that you provide
disclosures for
yourself and your consolidated foreign operating entities, including
variable interest
entities or similar structures. Please amend your filing to disclose and
quantify any ownership
interests held by governmental entities, including any ownership
interests held by
state-owned enterprises, in all of your consolidated operating entities,
including variable
interest entities or similar structures. In particular, we note
approximately 40.1% of
Zhejiang ReneSola Investment Ltd. is held by a Chinese State-
Owned Enterprise.
Ke Chen
Emeren Group Ltd
December 12, 2023
Page 2
Please contact Jennifer Gowetski at 202-551-3401 or Andrew Mew at
202-551-3377 with
any other questions.
Sincerely,
FirstName LastNameKe Chen
Division of Corporation
Finance
Comapany NameEmeren Group Ltd
Disclosure Review
Program
December 12, 2023 Page 2
cc: Ben Rikkers
FirstName LastName