CEMTREX INC
135 Fell Court
Hauppauge, NY 11788
Via EDGAR
January 24, 2025
United States Securities and Exchange Commission
100 F Street, N.E. Mailstop 3720
Washington D.C., 20549-7010
Attention: Bradley Ecker
CEMTREX INC
Schedule 14C Information Statement
Filed on January 13, 2025
File No. 001-37464
Dear Mr. Ecker:
I write on behalf of Cemtrex, Inc. (the “Company”) in response to Staff’s letter of January 23, 2025, by the Division of Corporation Finance of the United States Securities and Exchange Commission (the “Commission”) regarding the above-referenced Schedule 14C Information Statement, filed January 13, 2025 (the Comment Letter”).
Paragraph numbering used for each response corresponds to the numbering used in the Comment letter.
Schedule 14C Information Statement filed January 13, 2025
General
| 1. | We note a number of reverse stock splits in the past several months. Please revise the disclosure in the information statement to provide a materially complete explanation of the changes to, and the amount of, common stock outstanding and common stock underlying your warrants following the reverse stock splits. |
In response to this comment, the Company revised its disclosures to provide an explanation of the changes to its common stock outstanding and warrants outstanding as a result of the Company reverse stock split transactions.
Sincerely
| /s/ Saagar Govil | |
| Saagar Govil | |
| Chief Executive Officer |