# EDGAR Filing Document

**Accession Number:** 0001707303
**File Stem:** 0000000000-23-001517
**Filing Date:** 2023-2
**Character Count:** 16719
**Document Hash:** 03a38de7868dfc26b4fd111b2c4fe5ac
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001517.hdr.sgml**: 20230526

**ACCESSION NUMBER**: 0000000000-23-001517

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230214

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Dogness (International) Corp
- **CENTRAL INDEX KEY:** 0001707303
- **STANDARD INDUSTRIAL CLASSIFICATION:** MISCELLANEOUS MANUFACTURING INDUSTRIES [3990]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** D8
- **FISCAL YEAR END:** 0630

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** NO. 16 N. DONGKE ROAD
- **STREET 2:** TONGSHA INDUSTRIAL ZONE
- **CITY:** DONGGUAN, GUANGDONG
- **STATE:** F4
- **ZIP:** 523217
- **BUSINESS PHONE:** 86 769 88753300

**MAIL ADDRESS:**
- **STREET 1:** NO. 16 N. DONGKE ROAD
- **STREET 2:** TONGSHA INDUSTRIAL ZONE
- **CITY:** DONGGUAN, GUANGDONG
- **STATE:** F4
- **ZIP:** 523217
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-22-027297

## Text-Extract

```

United States securities and exchange commission logo

                               February 14, 2023

       Yunhao Chen
       Chief Financial Officer
       Dogness (International) Corporation
       Tongsha Industrial Estate, East District
       Dongguan, Guangdong 523217
       People's Republic of China

                                                        Re: Dogness
(International) Corporation
                                                            Form 20-F for the
Year Ended June 30, 2022
                                                            Filed September 30,
2022
                                                            File No. 001-38304

       Dear Yunhao Chen:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments 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 our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 20-F for the Year Ended June 30, 2022

       Part 1, page 1

   1.                                                   We note your disclosure
beginning on page 23 regarding "Risks Related to Our Doing
                                                        Business in the China."
Please provide a more prominent disclosure about the legal and
                                                        operational risks
associated with being based in or having the majority of the company   s
                                                        operations in China.
Your disclosure should make clear whether these risks could result
                                                        in a material change in
your operations and/or the value of your securities or could
                                                        significantly limit or
completely hinder your ability to offer or continue to offer securities
                                                        to investors and cause
the value of such securities to significantly decline or be worthless.
                                                         Your disclosure should
address how recent statements and regulatory actions by China   s
                                                        government, such as
those related to data security or anti-monopoly concerns, have or
                                                        may impact the company
 s ability to conduct its business, accept foreign investments, or
                                                        list on a U.S. or other
foreign exchange.
 Yunhao Chen
Dogness (International) Corporation
February 14, 2023
Page 2
2.       At the outset of Part 1, please disclose prominently that you are not
a Chinese operating
         company but a British Virgin Islands holding company with operations
conducted by your
         subsidiaries based in China and that this structure involves unique
risks to investors.
          Provide a cross-reference to your detailed discussion of risks facing
the company and the
         offering as a result of this structure.
3.       At the onset of Part I, clearly disclose how you will refer to the
holding company, and
         subsidiaries when providing the disclosure throughout the document so
that it is clear to
         investors which entity the disclosure is referencing and which
subsidiaries or entities are
         conducting the business operations. For example, disclose, if true,
that your subsidiaries
         conduct operations in China and that the holding company does not
conduct operations.
          Disclose clearly the entity (including the domicile) in which
investors are purchasing an
         interest.
Item 3. Key Information, page 1

4.       At the onset of Item 3, provide a clear description of how cash is
transferred through your
         organization. Quantify any cash flows and transfers of other assets by
type that have
         occurred between the holding company and its subsidiaries, and
direction of transfer.
         Quantify any dividends or distributions that a subsidiary have made to
the holding
         company and which entity made such transfer, and their tax
consequences. Similarly
         quantify dividends or distributions made to U.S. investors, the
source, and their tax
         consequences. Your disclosure should make clear if no transfers,
dividends, or
         distributions have been made to date. Describe any restrictions on
foreign exchange and
         your ability to transfer cash between entities, across borders, and to
U.S. investors.
          Describe any restrictions and limitations on your ability to
distribute earnings from the
         company, including your subsidiaries, to the parent company.
Item 15. Controls and Procedures, page 126

5.       You disclose that you carried out an evaluation of the effectiveness
of the design and
         operation of your disclosure controls and procedures as of June 30,
2020, instead of June
         30, 2022, and concluded that your disclosure controls and procedures
were ineffective. In
         future filings, please ensure that your evaluation and conclusion of
the effectiveness of
         disclosure controls and procedures is as of the end of the period
covered by your report as
         required by Item 15(a) of Form 20-F.
6.     You disclose that you performed an assessment of the effectiveness of
your internal
       control over financial reporting as of June 30, 2021, instead of June
30, 2022, and
       concluded that you did not maintain effective internal control over
financial reporting. In
FirstName LastNameYunhao Chen
       future filings, please ensure that your assessment and conclusion of the
effectiveness of
Comapany    NameDogness
       internal control over(International) Corporation
                              financial reporting is as of the end of your most
recent fiscal year as
       required
February         by Page
          14, 2023  Item 15(b)(3)
                          2        of Form 20-F.
FirstName LastName
 Yunhao Chen
FirstName LastNameYunhao      Chen
Dogness (International) Corporation
Comapany14,
February  NameDogness
             2023         (International) Corporation
February
Page 3 14, 2023 Page 3
FirstName LastName
Item 18. Financial Statements, page F-1

7.       We note that you have presented financial statements for the three
years ended June 30,
         2022; however, you have presented audit reports that only cover the
years ended June 30,
         2022 and June 30, 2021. Please file an amendment to your Form 20-F to
also present an
         audit report that covers the year ended June 30, 2020. In doing so,
please ensure that you
         also include revised certifications that are currently dated and refer
to the Form 20-F/A.
Report of Independent Registered Public Accounting Firm, page F-1

8.       We note that you are required to report on your internal control over
financial reporting,
         but such report is not required to be audited. As such, please make
arrangements with
         your auditor to have them revise, in future filings, the audit report
to include the internal
         control over financial reporting explanatory language required by AS
3105.59.
Item 19. Exhibits, page 130

9.       In future filings, please ensure that you present Section 906
certifications from your Chief
         Executive Office and Chief Financial Officer as exhibits to the Form
20-F. In this regard,
         we note that you did not present the Section 906 certification from
your Chief Financial
         Officer as Exhibit 13.2; instead, you presented the Section 302
certification that was
         already presented as Exhibit 12.2.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Jeffrey Gordon at 202-551-3866 or Ernest Greene at
202-551-3733 with
any questions.

                                                                 Sincerely,

                                                                 Division of
Corporation Finance
                                                                 Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 14, 2023

Yunhao Chen  
Chief Financial Officer  
Dogness (International) Corporation  
Tongsha Industrial Estate, East District  
Dongguan, Guangdong 523217  
People's Republic of China

**Re: Dogness (International) Corporation  
Form 20-F for the Year Ended June 30, 2022  
Filed September 30, 2022  
File No. 001-38304**

Dear Yunhao Chen:

We have limited our review of your filing to the financial statements and related disclosures and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to these comments 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 our comments apply to your facts and circumstances, please tell us why in your response.

After reviewing your response to these comments, we may have additional comments.

Form 20-F for the Year Ended June 30, 2022

Part 1, page 1

1. We note your disclosure beginning on page 23 regarding 'Risks Related to Our Doing Business in the China.' Please provide a more prominent disclosure about the legal and operational risks associated with being based in or having the majority of the company’s operations in China. Your disclosure should make clear whether these risks could result in a material change in your operations and/or the value of your securities or could significantly limit or completely hinder your ability to offer or continue to offer securities to investors and cause the value of such securities to significantly decline or be worthless. Your disclosure should address how recent statements and regulatory actions by China’s government, such as those related to data security or anti-monopoly concerns, have or may impact the company’s ability to conduct its business, accept foreign investments, or list on a U.S. or other foreign exchange.

Yunhao Chen
Dogness (International) Corporation
February 14, 2023
Page 2

2. At the outset of Part 1, please disclose prominently that you are not a Chinese operating company but a British Virgin Islands holding company with operations conducted by your subsidiaries based in China and that this structure involves unique risks to investors. Provide a cross-reference to your detailed discussion of risks facing the company and the offering as a result of this structure.

3. At the onset of Part I, clearly disclose how you will refer to the holding company, and subsidiaries when providing the disclosure throughout the document so that it is clear to investors which entity the disclosure is referencing and which subsidiaries or entities are conducting the business operations. For example, disclose, if true, that your subsidiaries conduct operations in China and that the holding company does not conduct operations. Disclose clearly the entity (including the domicile) in which investors are purchasing an interest.

Item 3. Key Information, page 1

4. At the onset of Item 3, provide a clear description of how cash is transferred through your organization. Quantify any cash flows and transfers of other assets by type that have occurred between the holding company and its subsidiaries, and direction of transfer. Quantify any dividends or distributions that a subsidiary have made to the holding company and which entity made such transfer, and their tax consequences. Similarly quantify dividends or distributions made to U.S. investors, the source, and their tax consequences. Your disclosure should make clear if no transfers, dividends, or distributions have been made to date. Describe any restrictions on foreign exchange and your ability to transfer cash between entities, across borders, and to U.S. investors. Describe any restrictions and limitations on your ability to distribute earnings from the company, including your subsidiaries, to the parent company.

Item 15. Controls and Procedures, page 126

5. You disclose that you carried out an evaluation of the effectiveness of the design and operation of your disclosure controls and procedures as of June 30, 2020, instead of June 30, 2022, and concluded that your disclosure controls and procedures were ineffective. In future filings, please ensure that your evaluation and conclusion of the effectiveness of disclosure controls and procedures is as of the end of the period covered by your report as required by Item 15(a) of Form 20-F.

6. You disclose that you performed an assessment of the effectiveness of your internal control over financial reporting as of June 30, 2021, instead of June 30, 2022, and concluded that you did not maintain effective internal control over financial reporting. In future filings, please ensure that your assessment and conclusion of the effectiveness of internal control over financial reporting is as of the end of your most recent fiscal year as required by Item 15(b)(3) of Form 20-F.

Yunhao Chen  
Dogness (International) Corporation  
February 14, 2023  
Page 3

# Item 18. Financial Statements, page F-1

7. We note that you have presented financial statements for the three years ended June 30, 2022; however, you have presented audit reports that only cover the years ended June 30, 2022 and June 30, 2021. Please file an amendment to your Form 20-F to also present an audit report that covers the year ended June 30, 2020. In doing so, please ensure that you also include revised certifications that are currently dated and refer to the Form 20-F/A.

# Report of Independent Registered Public Accounting Firm, page F-1

8. We note that you are required to report on your internal control over financial reporting, but such report is not required to be audited. As such, please make arrangements with your auditor to have them revise, in future filings, the audit report to include the internal control over financial reporting explanatory language required by AS 3105.59.

# Item 19. Exhibits, page 130

9. In future filings, please ensure that you present Section 906 certifications from your Chief Executive Office and Chief Financial Officer as exhibits to the Form 20-F. In this regard, we note that you did not present the Section 906 certification from your Chief Financial Officer as Exhibit 13.2; instead, you presented the Section 302 certification that was already presented as Exhibit 12.2.

In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

You may contact Jeffrey Gordon at 202-551-3866 or Ernest Greene at 202-551-3733 with any questions.

Sincerely,

Division of Corporation Finance