# EDGAR Filing Document

**Accession Number:** 0001309057
**File Stem:** 0000000000-23-003214
**Filing Date:** 2023-3
**Character Count:** 10315
**Document Hash:** 21fb549b2ef95254b4c18e096cedb9b8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-003214.hdr.sgml**: 20230629

**ACCESSION NUMBER**: 0000000000-23-003214

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230330

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** China Health Industries Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001309057
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **IRS NUMBER:** 860827216
- **FISCAL YEAR END:** 0630

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

**BUSINESS ADDRESS:**
- **STREET 1:** 3199-1 LONGXIANG ROAD, SONGBEI DISTRICT
- **STREET 2:** HARBIN CITY
- **CITY:** HEILONGJIANG PROVINCE
- **STATE:** F4
- **ZIP:** 150028
- **BUSINESS PHONE:** 011-86-451-51719407

**MAIL ADDRESS:**
- **STREET 1:** 3199-1 LONGXIANG ROAD, SONGBEI DISTRICT
- **STREET 2:** HARBIN CITY
- **CITY:** HEILONGJIANG PROVINCE
- **STATE:** F4
- **ZIP:** 150028

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** UNIVERSAL FOG INC
- **DATE OF NAME CHANGE:** 20050617

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** EDMONDS 6 INC.
- **DATE OF NAME CHANGE:** 20041118
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-22-056075

## Text-Extract

```

United States securities and exchange commission logo

                            March 30, 2023

       Xin Sun
       Chief Executive Officer
       China Health Industries Holdings, Inc.
       3199-1 Longxiang Road, Songbei District, Harbin City
       Heilongjiang Province
       People   s Republic of China

                                                        Re: China Health
Industries Holdings, Inc.
                                                            Amendment No. 1 to
Annual Report on Form 10-K for
                                                            Fiscal Year Ended
June 30, 2022
                                                            Filed February 24,
2023
                                                            File No. 000-51060

       Dear Xin Sun:

              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 to these comments, we may have additional comments.

       Amendment No. 1 to Annual Report on Form 10-K for Fiscal Year Ended June
30, 2022

       Item 1. Business, page 1

   1.                                                   We note your response
to Comment 1 and re-issue in part. Please specify that you are not
                                                        a Chinese operating
company.
   2.                                                   We note your response
to Comment 2 and re-issue in part. Please revise your disclosure
                                                        to address how recent
statements and regulatory actions by China's government, such as
                                                        those related to
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.
 Xin Sun
FirstName  LastNameXin   Sun
China Health Industries Holdings, Inc.
Comapany
March      NameChina Health Industries Holdings, Inc.
       30, 2023
March2 30, 2023 Page 2
Page
FirstName LastName
Cash Transfer, page 3

3.       We note your response to Comment 4 and re-issue in part. Please
clarify whether there
         were cash transfers between China Health US and any of the PRC
subsidiaries.
PCAOB and Auditor's Regulation, page 18

4.       Please revise your disclosure in this section to update your
disclosure to describe the
         potential consequences to you if the PRC adopts positions at any time
in the future that
         would prevent the PCAOB from continuing to inspect or investigate
completely
         accounting firms headquartered in mainland China or Hong Kong.
General

5.       We note your response to Comment 6. We also note that during your
fiscal year 2023
         (i.e., on October 21, 2022), you were identified by the Commission
pursuant to Section
         104(i)(2)(A) of the Sarbanes-Oxley Act of 2002 (15 U.S.C.
7214(i)(2)(A)) as having
         retained, for the preparation of the audit report on the financial
statements included in
         your Form 10-K, a registered public accounting firm that has a branch
or office that is
         located in a foreign jurisdiction and that the Public Company
Accounting Oversight Board
         had determined it is unable to inspect or investigate completely
because of a position
         taken by an authority in the foreign jurisdiction. Please be advised
that, pursuant to the
         Final Adopting Release of the Holding Foreign Companies Accountable
Act Disclosure,
         you will be required to comply with Item 9C of Form 10-K in your
fiscal year 2023
         Annual Report. Specifically, since you are incorporated in Delaware,
you should provide
         the documentation required by Item 9C(a) of Form 10-K on or before the
due date for
         your fiscal year 2023 Annual Report. Please note that the PCAOB   s
2022 HFCAA
         Determination Report announced on December 15, 2022 does not relieve
the requirements
         under Item 9C.
        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.

       Please contact Jimmy McNamara at 202-551-7349 or Tim Buchmiller at
202-551-3635
with any questions.

                                                              Sincerely,

                                                              Division of
Corporation Finance
                                                              Office of Life
Sciences
cc:      Elizabeth F. Chen, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

DIVISION OF
CORPORATION FINANCE

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

March 30, 2023

Xin Sun
Chief Executive Officer
China Health Industries Holdings, Inc.
3199-1 Longxiang Road, Songbei District, Harbin City
Heilongjiang Province
People's Republic of China

**Re: China Health Industries Holdings, Inc.**
**Amendment No. 1 to Annual Report on Form 10-K for**
**Fiscal Year Ended June 30, 2022**
**Filed February 24, 2023**
**File No. 000-51060**

Dear Xin Sun:

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 to these comments, we may have additional comments.

Amendment No. 1 to Annual Report on Form 10-K for Fiscal Year Ended June 30, 2022

Item 1. Business, page 1

1. We note your response to Comment 1 and re-issue in part. Please specify that you are not a Chinese operating company.
2. We note your response to Comment 2 and re-issue in part. Please revise your disclosure to address how recent statements and regulatory actions by China's government, such as those related to 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.

Xin Sun  
China Health Industries Holdings, Inc.  
March 30, 2023  
Page 2

# Cash Transfer, page 3

3. We note your response to Comment 4 and re-issue in part. Please clarify whether there were cash transfers between China Health US and any of the PRC subsidiaries.

# PCAOB and Auditor's Regulation, page 18

4. Please revise your disclosure in this section to update your disclosure to describe the potential consequences to you if the PRC adopts positions at any time in the future that would prevent the PCAOB from continuing to inspect or investigate completely accounting firms headquartered in mainland China or Hong Kong.

# General

5. We note your response to Comment 6. We also note that during your fiscal year 2023 (i.e., on October 21, 2022), you were identified by the Commission pursuant to Section 104(i)(2)(A) of the Sarbanes-Oxley Act of 2002 (15 U.S.C. 7214(i)(2)(A)) as having retained, for the preparation of the audit report on the financial statements included in your Form 10-K, a registered public accounting firm that has a branch or office that is located in a foreign jurisdiction and that the Public Company Accounting Oversight Board had determined it is unable to inspect or investigate completely because of a position taken by an authority in the foreign jurisdiction. Please be advised that, pursuant to the Final Adopting Release of the Holding Foreign Companies Accountable Act Disclosure, you will be required to comply with Item 9C of Form 10-K in your fiscal year 2023 Annual Report. Specifically, since you are incorporated in Delaware, you should provide the documentation required by Item 9C(a) of Form 10-K on or before the due date for your fiscal year 2023 Annual Report. Please note that the PCAOB’s 2022 HFCAA Determination Report announced on December 15, 2022 does not relieve the requirements under Item 9C.

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.

Please contact Jimmy McNamara at 202-551-7349 or Tim Buchmiller at 202-551-3635 with any questions.

Sincerely,

Division of Corporation Finance

cc: Elizabeth F. Chen, Esq.