# EDGAR Filing Document

**Accession Number:** 0001138867
**File Stem:** 0000000000-23-000020
**Filing Date:** 2023-1
**Character Count:** 7341
**Document Hash:** eacec1aced37b3df0c4398fbac0fa09a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000020.hdr.sgml**: 20230502

**ACCESSION NUMBER**: 0000000000-23-000020

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230103

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** EESTech, Inc.
- **CENTRAL INDEX KEY:** 0001138867
- **STANDARD INDUSTRIAL CLASSIFICATION:** WATER SUPPLY [4941]
- **IRS NUMBER:** 330922627
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 23011 MOUNTAIN PARKWAY
- **STREET 2:** SUITE A10
- **CITY:** LAGUNA HILLS
- **STATE:** CA
- **ZIP:** 62653
- **BUSINESS PHONE:** 949-380-4033

**MAIL ADDRESS:**
- **STREET 1:** 23011 MOUNTAIN PARKWAY
- **STREET 2:** SUITE A10
- **CITY:** LAGUNA HILLS
- **STATE:** CA
- **ZIP:** 62653

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** AQUA DYNE INC
- **DATE OF NAME CHANGE:** 20010420
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001539497-22-001925

## Text-Extract

```

United States securities and exchange commission logo

                            January 3, 2023

       Murray Bailey
       Chief Executive Officer and President
       EESTech, Inc.
       Suite 417, 241 Adelaide Street
       Brisbane, 4000, Australia

                                                        Re: EESTech, Inc.
                                                            Registration
Statement on Form 10-12G
                                                            Filed December 16,
2022
                                                            File No. 000-32863

       Dear Murray Bailey:

              We have reviewed your filing 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 and any amendment you may file in
response to these
       comments, we may have additional comments. Any reference to prior
comments is to our prior
       comment letter dated November 22, 2022.

       Registration Statement on Form 10-12G filed December 16, 2022

       Description of Business
       Samancor Chrome Holdings Proprietary Limited, page 11

   1.                                                   We note your response
to prior comment 5, disclosing an estimated investment of US$50
                                                        million for the
commissioning of the Samancor FeCr slag reclamation facility, which is
                                                        anticipated to generate
approximately US$90 million per annum with an EBITDA of
                                                        approximately 60%, and
that project cost includes finished product packaging sold at the
                                                        gate of the project
site. To balance your disclosure, please expand your discussion to
                                                        describe the nature and
estimated amounts of all costs associated with the Samancor
                                                        contract, including
costs to produce and deliver the volumes underlying your $900 million
                                                        sales value estimate.
Additionally, reconcile your cost estimates to your 60% EBITDA.
 Murray Bailey
EESTech, Inc.
January 3, 2023
Page 2

        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 Lily Dang, Staff Accountant, at (202) 551-3867 or
Jenifer Gallagher,
Staff Accountant, at (202) 551-3706 if you have questions regarding comments on
the financial
statements and related matters. Please contact Claudia Rios, Staff Attorney, at
(202) 551-8770
or Karina Dorin, Staff Attorney, at (202) 551-3763 with any other questions.

                                                           Sincerely,
FirstName LastNameMurray Bailey
                                                           Division of
Corporation Finance
Comapany NameEESTech, Inc.
                                                           Office of Energy &
Transportation
January 3, 2023 Page 2
cc:       David Mittelman
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

January 3, 2023

Murray Bailey  
Chief Executive Officer and President  
EESTech, Inc.  
Suite 417, 241 Adelaide Street  
Brisbane, 4000, Australia

**Re: EESTech, Inc.**  
**Registration Statement on Form 10-12G**  
**Filed December 16, 2022**  
**File No. 000-32863**

Dear Murray Bailey:

We have reviewed your filing 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 and any amendment you may file in response to these comments, we may have additional comments. Any reference to prior comments is to our prior comment letter dated November 22, 2022.

Registration Statement on Form 10-12G filed December 16, 2022

Description of Business

Samancor Chrome Holdings Proprietary Limited, page 11

1. We note your response to prior comment 5, disclosing an estimated investment of US$50 million for the commissioning of the Samancor FeCr slag reclamation facility, which is anticipated to generate approximately US$90 million per annum with an EBITDA of approximately 60%, and that project cost includes finished product packaging sold at the gate of the project site. To balance your disclosure, please expand your discussion to describe the nature and estimated amounts of all costs associated with the Samancor contract, including costs to produce and deliver the volumes underlying your $900 million sales value estimate. Additionally, reconcile your cost estimates to your 60% EBITDA.

Murray Bailey
EESTech, Inc.
January 3, 2023
Page 2

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 Lily Dang, Staff Accountant, at (202) 551-3867 or Jenifer Gallagher, Staff Accountant, at (202) 551-3706 if you have questions regarding comments on the financial statements and related matters. Please contact Claudia Rios, Staff Attorney, at (202) 551-8770 or Karina Dorin, Staff Attorney, at (202) 551-3763 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Energy & Transportation

cc: David Mittelman