# EDGAR Filing Document

**Accession Number:** 0001793895
**File Stem:** 0000000000-23-002370
**Filing Date:** 2023-3
**Character Count:** 8898
**Document Hash:** a14e1895f9d8688de0f19d51e685a353
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002370.hdr.sgml**: 20240426

**ACCESSION NUMBER**: 0000000000-23-002370

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230310

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CDT Environmental Technology Investment Holdings Ltd
- **CENTRAL INDEX KEY:** 0001793895
- **STANDARD INDUSTRIAL CLASSIFICATION:** SANITARY SERVICES [4950]
- **ORGANIZATION NAME:** 01 Energy & Transportation
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-02912

**BUSINESS ADDRESS:**
- **STREET 1:** C1, 4TH FLOOR, BUILDING 1,
- **STREET 2:** FINANCIAL BASE, NO.8 KEFA ROAD
- **CITY:** NANSHAN DISTRICT
- **STATE:** F4
- **ZIP:** 518057
- **BUSINESS PHONE:** 86-0755-86667922

**MAIL ADDRESS:**
- **STREET 1:** C1, 4TH FLOOR, BUILDING 1,
- **STREET 2:** FINANCIAL BASE, NO.8 KEFA ROAD
- **CITY:** NANSHAN DISTRICT
- **STATE:** F4
- **ZIP:** 518057

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CDT Enviromental Technology Investment Holdings Ltd
- **DATE OF NAME CHANGE:** 20191113
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001731122-19-000703

## Text-Extract

```

United States securities and exchange commission logo

                                March 10, 2023

       Yunwu Li
       Chief Executive Officer and Chairman of the Board of Directors
       CDT Environmental Technology Investment Holdings Limited
       C1, 4th Floor, Building 1, Financial Base, No. 8 Kefa Road
       Nanshan District, Shenzhen, China 518057

                                                        Re: CDT Environmental
Technology Investment Holdings Limited
                                                            Amendment No. 8 to
Registration Statement on Form F-1
                                                            Filed February 24,
2023
                                                            File No. 333-252127

       Dear Yunwu Li:

             We have reviewed your amended registration statement 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 this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
January 19, 2023 letter.

       Amendment No. 8 to Registration Statement on Form F-1

       Financial Statements
       Financial Statements for the Six Months Ended June 30, 2022 and 2021
(Unaudited)
       Notes to Unaudited Condensed Consolidated Financial Statements
       Note 2 - Restatment of Previoulsy Issued Finanial Statements, page F-7

   1.                                                   We reviewed your
response to comment 7. Based on your response, it appears there were
                                                        two revenue recognition
errors in your restatement adjustments. It appears one error
                                                        involves the delivery
of equipment and materials and an the other error involves a change
                                                        in the ratio of the
total costs incurred to date to the total estimated costs at the completion
                                                        of the performance
obligation. Please tell us the following:
 Yunwu Li
CDT Environmental Technology Investment Holdings Limited
March 10, 2023
Page 2
             Quantify the amount and percentage of the restatement adjustment
for each error;
             For the delivery error, describe precisely the nature of the
error, how the error was
           detected, whether the error was for one customer or for multiple
customers, whether
           this was an oversight or a pervasive issue, and, how the error was
rectified; and
             For the estimation error, describe precisely what changed in your
ratio of the total
           costs incurred to date to the total estimated costs at completion
and why this change
           was necessary, why you consider this is a correction of an error
rather than a change
           in estimate and if this issue is the result of a mathematical error,
state so in your
           response.

       You may contact Yong Kim, Staff Accountant, at 202-551-3323 or Gus
Rodriguez, Staff
Accountant, at 202-551-3752 if you have questions regarding comments on the
financial
statements and related matters. Please contact Irene Barberena-Meissner, Staff
Attorney, at 202-
551-6548 or Laura Nicholson, Special Counsel, at 202-551-3584 with any other
questions.

                                                            Sincerely,
FirstName LastNameYunwu Li
                                                  Division of Corporation
Finance
Comapany NameCDT Environmental Technology Investment Holdings Limited
                                                  Office of Energy &
Transportation
March 10, 2023 Page 2
cc:       Hillary O   Rourke, Esq.
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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

CORPORATION FINANCE

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

March 10, 2023

Yunwu Li  
Chief Executive Officer and Chairman of the Board of Directors  
CDT Environmental Technology Investment Holdings Limited  
C1, 4th Floor, Building 1, Financial Base, No. 8 Kefa Road  
Nanshan District, Shenzhen, China 518057

# **Re: CDT Environmental Technology Investment Holdings Limited  
Amendment No. 8 to Registration Statement on Form F-1  
Filed February 24, 2023  
File No. 333-252127**

Dear Yunwu Li:

We have reviewed your amended registration statement 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 this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our January 19, 2023 letter.

# Amendment No. 8 to Registration Statement on Form F-1

# Financial Statements

# Financial Statements for the Six Months Ended June 30, 2022 and 2021 (Unaudited)

# Notes to Unaudited Condensed Consolidated Financial Statements

# Note 2 - Restatement of Previously Issued Financial Statements, page F-7

1. We reviewed your response to comment 7. Based on your response, it appears there were two revenue recognition errors in your restatement adjustments. It appears one error involves the delivery of equipment and materials and an the other error involves a change in the ratio of the total costs incurred to date to the total estimated costs at the completion of the performance obligation. Please tell us the following:

Yunwu Li
CDT Environmental Technology Investment Holdings Limited
March 10, 2023
Page 2

- Quantify the amount and percentage of the restatement adjustment for each error;
- For the delivery error, describe precisely the nature of the error, how the error was detected, whether the error was for one customer or for multiple customers, whether this was an oversight or a pervasive issue, and, how the error was rectified; and
- For the estimation error, describe precisely what changed in your ratio of the total costs incurred to date to the total estimated costs at completion and why this change was necessary, why you consider this is a correction of an error rather than a change in estimate and if this issue is the result of a mathematical error, state so in your response.

You may contact Yong Kim, Staff Accountant, at 202-551-3323 or Gus Rodriguez, Staff Accountant, at 202-551-3752 if you have questions regarding comments on the financial statements and related matters. Please contact Irene Barberena-Meissner, Staff Attorney, at 202-551-6548 or Laura Nicholson, Special Counsel, at 202-551-3584 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Energy & Transportation

cc: Hillary O'Rourke, Esq.