# EDGAR Filing Document

**Accession Number:** 0001117057
**File Stem:** 0000000000-23-001658
**Filing Date:** 2023-2
**Character Count:** 8610
**Document Hash:** 65e54b0da56e73b8a14ce92fe404b426
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001658.hdr.sgml**: 20230525

**ACCESSION NUMBER**: 0000000000-23-001658

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230217

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Planet Green Holdings Corp.
- **CENTRAL INDEX KEY:** 0001117057
- **STANDARD INDUSTRIAL CLASSIFICATION:** CANNED, FROZEN & PRESERVED FRUIT, VEG & FOOD SPECIALTIES [2030]
- **IRS NUMBER:** 870430320
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 130-30 31ST AVE, SUITE 512
- **CITY:** FLUSHING
- **STATE:** NY
- **ZIP:** 11354
- **BUSINESS PHONE:** 718-799-0380

**MAIL ADDRESS:**
- **STREET 1:** 130-30 31ST AVE, SUITE 512
- **CITY:** FLUSHING
- **STATE:** NY
- **ZIP:** 11354

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** American Lorain CORP
- **DATE OF NAME CHANGE:** 20070806

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** American CORP
- **DATE OF NAME CHANGE:** 20070806

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** American Lorain CORP
- **DATE OF NAME CHANGE:** 20070801
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-22-016419

## Text-Extract

```

United States securities and exchange commission logo

                               February 17, 2023

       Lili Hu
       Chief Financial Officer
       Planet Green Holdings Corp.
       36-10 Union St., 2nd Floor
       Flushing, NY 11345

                                                        Re: Planet Green
Holdings Corp.
                                                            Form 10-K/A for the
Year Ended December 31, 2021
                                                            Filed February 6,
2023
                                                            File No. 001-34449

       Dear Lili Hu:

              We have reviewed your February 6, 2023 response to our comment
letter 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. Unless we note otherwise, our references to prior comments are
to comments in our
       August 3, 2022 letter.

       Form 10-K/A for the Year Ended December 31, 2021

       Item 1. Business
       Overview of Our Business, page 2

   1.                                                   You disclose that    as
of December 31, 2021, our WFOE owns [ ] to the VIEs.    We
                                                        remind you to quantify
any cash flows and transfers of other assets by type that have
                                                        occurred between the
holding company, its subsidiaries, and the consolidated VIEs, and
                                                        direction of transfer
in future annual filings. Your disclosure should clearly indicate
                                                        whether or not any
transfers, dividends, or distributions have been made to date.
       VIE Arrangements, page 6

   2.                                                   Please revise future
annual filings to clarify in the first paragraph that the company is the
                                                        primary beneficiary of
the VIEs for accounting purposes.
 Lili Hu
Planet Green Holdings Corp.
February 17, 2023
Page 2
Financial Information Related to the VIEs, page 8

3.       We note that you presented consolidating financial statements as of,
and for the year
         ended, December 31, 2021. In future annual filings, please present
consolidating financial
         statements as of the same dates and for the same periods for which
audited consolidated
         financial statements are required.
Cash Flows through Our Organization, page 10

4.       We note the revisions to your disclosure on page 10. Please revise
future annual filings to
         provide disclosure with respect to all transfers, distributions, or
dividends; and not limited
         to only those during the most current year then ended.
Audited Consolidated Financial Statements
2. Summary of Significant Accounting Policies
Enterprise-wide Disclosure, page F-11

5.       We note your response to prior comment 5. Notwithstanding your
determination that you
         consider yourself to operate within one reportable segment, please
revise future annual
         filings to also provide the entity-wide disclosures required by ASC
280-10-50-38 through
         50-42.
       You may contact Dale Welcome, Staff Accountant, at 202-551-3865 or
Martin James,
Senior Advisor, at 202-551-3671 if you have questions.

FirstName LastNameLili Hu                                       Sincerely,
Comapany NamePlanet Green Holdings Corp.
                                                                Division of
Corporation Finance
February 17, 2023 Page 2                                        Office of
Manufacturing
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

February 17, 2023

Lili Hu  
Chief Financial Officer  
Planet Green Holdings Corp.  
36-10 Union St., 2nd Floor  
Flushing, NY 11345

**Re: Planet Green Holdings Corp.  
Form 10-K/A for the Year Ended December 31, 2021  
Filed February 6, 2023  
File No. 001-34449**

Dear Lili Hu:

We have reviewed your February 6, 2023 response to our comment letter 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. Unless we note otherwise, our references to prior comments are to comments in our August 3, 2022 letter.

Form 10-K/A for the Year Ended December 31, 2021

Item 1. Business

Overview of Our Business, page 2

1. You disclose that “as of December 31, 2021, our WFOE owns [ ] to the VIEs.” We remind you to quantify any cash flows and transfers of other assets by type that have occurred between the holding company, its subsidiaries, and the consolidated VIEs, and direction of transfer in future annual filings. Your disclosure should clearly indicate whether or not any transfers, dividends, or distributions have been made to date.

VIE Arrangements, page 6

2. Please revise future annual filings to clarify in the first paragraph that the company is the primary beneficiary of the VIEs for accounting purposes.

Lili Hu  
Planet Green Holdings Corp.  
February 17, 2023  
Page 2

# Financial Information Related to the VIEs, page 8

3. We note that you presented consolidating financial statements as of, and for the year ended, December 31, 2021. In future annual filings, please present consolidating financial statements as of the same dates and for the same periods for which audited consolidated financial statements are required.

# Cash Flows through Our Organization, page 10

4. We note the revisions to your disclosure on page 10. Please revise future annual filings to provide disclosure with respect to all transfers, distributions, or dividends; and not limited to only those during the most current year then ended.

# Audited Consolidated Financial Statements

# 2. Summary of Significant Accounting Policies

# Enterprise-wide Disclosure, page F-11

5. We note your response to prior comment 5. Notwithstanding your determination that you consider yourself to operate within one reportable segment, please revise future annual filings to also provide the entity-wide disclosures required by ASC 280-10-50-38 through 50-42.

You may contact Dale Welcome, Staff Accountant, at 202-551-3865 or Martin James, Senior Advisor, at 202-551-3671 if you have questions.

Sincerely,

Division of Corporation Finance Office of Manufacturing