Cemtrex Inc (CETX)

[lucky2505]

Here is the third paragraph on page 10 of the S-3 filed on 10-12-2016 in which Cemtrex says that it has patents.

We may incur substantial costs enforcing our proprietary information, defending against third-party patents, invalidating third-party patents or licensing third-party intellectual property, as a result of litigation or other proceedings relating to patent and other intellectual property rights. We have undertaken only a limited evaluation of our intellectual property rights and we may discover that one or more of our patents and other intellectual property rights infringe upon the patents or rights of others with the result that we may incur significant losses thereby. In that event, any person who acquires our Common Stock may suffer losses thereby.

Here is the SEC query on the patents in a letter dated 05-09-2016.

Please reconcile your statement in the third paragraph on page 6 indicating that you rely on a combination of trade secrets and know-how to protect your intellectual property with your statements in the third paragraph on page 10 suggesting that you own patents.

Here is the Cemtrex admission in a letter dated 08-22-2016 that it lied about owning patents.

We do not have any patents and hence have removed this word on page 10 and shall follow through in future filings with the same language.