Company: COOT
Filing Date: 2025-03-12
Form Type: CORRESP
Source: 0001493152-25-010033
Chunk: 3

Company: Australian Oilseeds Holdings Ltd
Filing Date: 2025-03-12
Form: CORRESP
Chunk 3
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 expertise to enhance management’s assessment of judgmental and technical accounting areas, (ii) conducting additional training for staff involved in judgmental and technical accounting areas, and (iii) engaging additional independent third-party technical consultants to assist in performing accounting analyses of complex transactions, completion of our remediation efforts is ongoing. As such management has concluded the aforementioned material weakness has not been remediated as of June 30, 2024. The Company may also identify additional measures that may be required to remediate the material weaknesses in the Company’s internal control over financial reporting, necessitating further action.

Changes in Internal Control over Financial Reporting

Except for the identified material weakness noted above, there were no changes in our internal control over financial reporting identified in connection with the evaluation required by Rules 13a-15(d) and 15d-15(d) of the Exchange Act that occurred during the fiscal year ended June 30, 2024 that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

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If you have any questions, or wish to discuss any of these matters, please contact the undersigned at amarjeet.s@energreennutrition.com.au.

| Very              
 truly yours,      |
| /s/               
 Amarjeet Singh    |
| Amarjeet          
 Singh             |
| Chief             
 Financial Officer |