George L. Diamond
(214) 953-6119 (Direct Dial)
(214) 661-6618 (Direct Fax)
gdiamond@jw.com
July 21, 2005
United States Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
Attn: Meagan Caldwell, Staff Accountant
Re: Supplemental Response to the Staff's Verbal Inquiry Concerning
Comment 35 of the Staff's Letter of Comment Dated February 14,
2005 (the "Letter of Comments")
Dear Ms. Caldwell:
We are writing to you on behalf of China BAK Battery, Inc. f.k.a.
Medina Coffee, Inc. (the "Company") for the purpose of providing the Staff the
Company's response to the Staff's additional query related to the matters
referenced in Comment 35 of the Letter of Comments. The Company supplementally
provides herewith information related to the restructuring transaction involving
Shenzhen BAK Battery Co., Ltd., organized under the laws of the People's
Republic of China ("Shenzhen BAK"), and BAK International, Ltd., organized under
the laws of Hong Kong ("BAK Hong Kong"), that was deemed effective as of
November 6, 2004 (the "Reorganization"). In connection therewith, the Staff is
advised as follows:
I. Ownership of Shenzhen BAK prior to the Reorganization.
Below please find a table listing the shareholders of Shenzhen BAK
immediately prior to the Reorganization and their respective percentage
ownership interest in the Company.
Shenzhen BAK Original Shareholders List
- -----------------------------------------------------------------
No. Shareholders Name Percent
- ----------------- ------------------------- ---------------------
1 Li xiangqian 68.0000%
- ----------------- ------------------------- ---------------------
2 Zhou baicheng 0.2500%
- ----------------- ------------------------- ---------------------
3 Wang jinghui 12.0000%
- ----------------- ------------------------- ---------------------
4 Li yunfei 4.5000%
- ----------------- ------------------------- ---------------------
5 Han yongbin 1.5000%
- ----------------- ------------------------- ---------------------
6 Li jimin 1.1000%
- ----------------- ------------------------- ---------------------
United States Securities and Exchange Commission
July 21, 2005
Page 2
- ----------------- ------------------------- ---------------------
7 Zhang shuquan 1.0000%
- ----------------- ------------------------- ---------------------
8 Zou yanlong 0.4000%
- ----------------- ------------------------- ---------------------
9 Huang jiajun 0.4000%
- ----------------- ------------------------- ---------------------
10 Yang xinrong 0.2500%
- ----------------- ------------------------- ---------------------
11 Li fenghua 8.0000%
- ----------------- ------------------------- ---------------------
12 Li shumin 1.0000%
- ----------------- ------------------------- ---------------------
13 Zhao guanghai 0.7500%
- ----------------- ------------------------- ---------------------
14 Zhu qiuju 0.3500%
- ----------------- ------------------------- ---------------------
15 Dai yu 0.2500%
- ----------------- ------------------------- ---------------------
16 Zhang qun 0.2500%
- ----------------- ------------------------- ---------------------
Total 100.0000%
- ------------------------------------------- ---------------------
II. Ownership of BAK Hong Kong immediately prior to the Reorganization.
Below please find a table listing the shareholders of BAK Hong Kong
immediately prior to the Reorganization and their respective ownership
interests.
- ----------------- ------------------------- --------------------- --------------
No. Shareholders Name Shares Percent
- ----------------- ------------------------- --------------------- --------------
1 Li xiangqian 21,233,437 68%
- ----------------- ------------------------- --------------------- --------------
2 Zhou baicheng 9,992,205 32%
- ----------------- ------------------------- --------------------- --------------
Total 31,225,642 100%
- ------------------------------------------- --------------------- --------------
III. Shareholders of BAK Hong Kong immediately following the Reorganization.
Below please find a table listing the shareholders of BAK Hong Kong
immediately following the Reorganization. The table also includes the
number of shares held by and the respective ownership percentage of the
listed individuals. The Staff is advised that except for an
approximately 3.4% variance in ownership interests, the ownership of
BAK Hong Kong upon the consummation of the Reorganization is identical
to that of Shenzhen BAK immediately prior to the Reorganization.
United States Securities and Exchange Commission
July 21, 2005
Page 3
BAK Hong Kong Shareholders List
- ----------------- ------------------------- --------------------- --------------
No. Shareholders Name Shares Percent
- ----------------- ------------------------- --------------------- --------------
1 Li xiangqian 21,233,437 68.0000%
- ----------------- ------------------------- --------------------- --------------
2 Li fenghua 2,498,051 8.0000%
- ----------------- ------------------------- --------------------- --------------
3 Li yunfei 1,405,154 4.5000%
- ----------------- ------------------------- --------------------- --------------
4 Li jimin 343,482 1.1000%
- ----------------- ------------------------- --------------------- --------------
5 Zou yanlong 124,903 0.4000%
- ----------------- ------------------------- --------------------- --------------
6 Li shumin 312,256 1.0000%
- ----------------- ------------------------- --------------------- --------------
7 Huang jiajun 124,903 0.4000%
- ----------------- ------------------------- --------------------- --------------
8 Zhou baicheng 124,903 0.4000%
- ----------------- ------------------------- --------------------- --------------
9 Wang jinghui 3,600,036 11.5291%
- ----------------- ------------------------- --------------------- --------------
10 Han yongbin 312,256 1.0000%
- ----------------- ------------------------- --------------------- --------------
11 Zhang shuquan 132,709 0.4250%
- ----------------- ------------------------- --------------------- --------------
12 Zhang xuechun 379,673 1.2159%
- ----------------- ------------------------- --------------------- --------------
13 Mao huanyu 249,805 0.8000%
- ----------------- ------------------------- --------------------- --------------
14 Wang xiaohui 224,825 0.7200%
- ----------------- ------------------------- --------------------- --------------
15 Zhang yuxin 74,942 0.2400%
- ----------------- ------------------------- --------------------- --------------
16 Li feng 67,135 0.2150%
- ----------------- ------------------------- --------------------- --------------
17 Shao ge 9,368 0.0300%
- ----------------- ------------------------- --------------------- --------------
18 Lin yunqing 7,806 0.0250%
- ----------------- ------------------------- --------------------- --------------
Total 31,225,642 100.0000%
- ------------------------------------------- --------------------- --------------
IV. Shareholder list for Medina Coffee, Inc. immediately prior to the
consummation of the stock exchange transaction between Medina Coffee,
Inc. and BAK Hong Kong on January 20, 2005.
Attached as Exhibit A hereto, please find a shareholders list for
Medina Coffee, Inc. dated January 19, 2005 detailing all shareholders
of record immediately preceding the closing of the stock exchange
transaction between Medina Coffee, Inc. and BAK Hong Kong.
United States Securities and Exchange Commission
July 21, 2005
Page 4
V. Ownership of Medina Coffee, Inc. immediately subsequent to the
consummation of the stock exchange transaction between Medina Coffee,
Inc. and BAK Hong Kong on January 20, 2005.
Attached as Exhibit B hereto, please find a shareholders list for
Medina Coffee, Inc. dated January 21, 2005 detailing all shareholders
of record immediately following the closing of the stock exchange
transaction between Medina Coffee, Inc. and BAK Hong Kong.
Please do not hesitate to contact the undersigned with any additional
comments or questions the Staff may have regarding the matters addressed above.
The Staff's continued cooperation in this matter is greatly
appreciated.
Very truly yours,
/s/ George L. Diamond
George L. Diamond
GLD:aj
cc. Yongbin Han
Gerry Goldberg
Nick Bottini
Matt McMurphy
EXHIBIT A
Shareholder Listing for Cutoff Date of 1/19/2005
ACCOUNT
NUMBER SHAREHOLDER NAME ADDRESS 1 ADDRESS 2 CITY STATE ZIP CODE SHARES
1001 DIANE E. BORDER 11400 NE 132ND ST. #T-106 KIRKLAND WA 98034 1000
1002 MARSHALL BRUMER 16583 SE 48TH COURT BELLEVUE WA 98006 1000
1003 CEDE & CO PO BOX 20 BOWLING GREEN STATION NEW YORK NY 10004 36500
1004 SUREYYA M CILIV 406 DETWILLER LANE BELLEVUE WA 98004 1000
1008 KAREN FELSTEIN 16223 SE 45TH ST. ISSAQUAH WA 98027 1000
1009 HALTER FINANCIAL GROUP, INC. 2591 DALLAS PARKWAY STE. 102 FRISCO TX 75034 587754
1010 ROBIN HODGSON 14012 SE 45TH COURT BELLEVUE WA 98006 1000
1011 CERI HOWES 12438 SE 25TH PLACE BELLEVUE WA 98005 500
1012 RICK HOWES 12438 SE 25TH PLACE BELLEVUE WA 98005 1000
1013 THOMAS HOWES 12438 SE. 25TH PLACE BELLEVUE WA 98005 500
1014 GEORGE KANALOS 16436 SE. 149TH ST. RENTON WA 98059 1000
1020 HARRY MILLER 401 DETWILLER LANE BELLEVUE WA 98004 414204
1022 DON NATAROS 42734 SE 168TH PLACE N BEND WA 98045 2000
1023 DEBRA PETERSON 12260 CHAMPIONSHIP CIR MUKILTEO WA 98275 1000
1025 LAUREN PAGE RIKER 21808 SE 28TH ST. SAMMAMISH WA 98075 1000
1026 PATRICIA SAFERITE 255 NORTH FOREST ST. #506 BELLINGHAM WA 98225 1000
1031 LISA L WOOLVERTON 10509 NE 187TH STREET BOTHELL WA 98001 1000
1034 KEVIN HALTER JR 22 STONEBRIAR WAY FRISCO TX 75034 100000
EXHIBIT B
Shareholder Listing for Cutoff Date of 1/21/2005
ACCOUNT
NUMBER SHAREHOLDER ADDRESS CITY STATE ZIP CODE SHARES
1001 DIANE E. BORDER 11400 NE 132ND ST.
#T-106 KIRKLAND WA 98034 1000
1002 MARSHALL BRUMER 16583 SE 48TH COURT BELLEVUE WA 98006 1000
1003 CEDE & CO PO BOX 20
BOWLING GREEN STATION NEW YORK NY 10004 38500
1004 SUREYYA M CILIV 406 DETWILLER LANE BELLEVUE WA 98004 1000
1008 KAREN FELSTEIN 16223 SE 45TH ST. ISSAQUAH WA 98027 1000
1009 HALTER FINANCIAL GROUP, 2591 DALLAS PARKWAY
INC. STE. 102 FRISCO TX 75034 87754
1010 ROBIN HODGSON 14012 SE 45TH COURT BELLEVUE WA 98006 1000
1011 CERI HOWES 12438 SE 25TH PLACE BELLEVUE WA 98005 500
1012 RICK HOWES 12438 SE 25TH PLACE BELLEVUE WA 98005 1000
1013 THOMAS HOWES 12438 SE. 25TH PLACE BELLEVUE WA 98005 500
1020 HARRY MILLER 401 DETWILLER LANE BELLEVUE WA 98004 14204
1022 DON NATAROS 42734 SE 168TH PLACE N BEND WA 98045 2000
1023 DEBRA PETERSON 12260 CHAMPIONSHIP CIR MUKILTEO WA 98275 1000
1025 LAUREN PAGE RIKER 21808 SE 28TH ST. SAMMAMISH WA 98075 1000
1031 LISA L WOOLVERTON 10509 NE 187TH STREET BOTHELL WA 98001 1000
1032 RAY CHAPMAN 12413 HILLTOP ROAD ARGYLE TX 76226 50591
1033 PAUL E PLOWMAN 6409 GRAND MARK DRIVE OKLAHOMA CITY OK 73116 12648
1034 KEVIN HALTER JR 22 STONEBRIAR WAY FRISCO TX 75034 234062
1035 WILLIAM ROSEN 844 JUDSON AVE. HIGHLAND PARK IL 60035 25295
1036 ROBERT J KIRKLAND 200 E. DELAWARE PL.
17D CHICAGO IL 60611 25295
1037 CHINAMERICA FUND LP 2909 ST. ANDREWS DRIVE RICHARDSON TX 75082 505908
1038 DAVID OFMAN 738 GREEN BAY RD. WINNETKA IL 60093 50591
1039 HAROLD E GEAR 2558 ADMIRALS WALK DR. S. ORANGE PARK FL 32073 5295
1040 MARK DISALVO 1001 CORBETT CANYON ARROYO GRANDE CA 93420 2884
1041 264646 ALBERTA LTD. 3 MCCONNELL CLOSE RED DEER, ALBERTA T4N 0J7 CANADA 7707
1042 BOB SCHIESSER 211 MISTY MORNING DR. SW CALGARY, ALBERTA T3Z 2Z8 CANADA 7943
1043 ANDREW GOODACRE 159 ALEXANDER CRES. RED DEER, ALBERTA T4R 2R7 CANADA 7707
1044 KELLY FRASER P.O. BOX 1650 OKOTOKS, ALBERTA T15 1B5 CANADA 7707
1045 WILLIAM TOBMAN 2412 - 34TH AVE. NW CALGARY, ALBERTA T2L 0V2 CANADA 5059
1046 FABMAR INVESTMENTS LTD. 2028 10TH ST. NW CALGARY, ALBERTA T2M 3M2 CANADA 0118
1047 ROBERT GEDDES 115 SOLAT RIDGE PL SW CALGARY, ALBERTA T3E 6W3 CANADA 0118
1048 RICHARD DAHL 163 OAKSIDE PL SW CALGARY, ALBERTA T2V 4R1 CANADA 0118
1049 ERIC PEDERSEN 2007 - 41 AVE. SW CALGARY, ALBERTA T2T 2M2 CANADA 5059
1050 CHAPEL ROCK HOLDINGS LTD. 1538 VARSITY EST DR. NW CALGARY, ALBERTA T3B 4C5 CANADA 2648
1051 CALVIN GABEL 26 WOODHAVEN VIEW SW CALGARY, ALBERTA T2W 5P6 CANADA 5059
1052 GERALD SLAMKO 64 WAHSTAO CRESCENT EDMONTON, ALBERTA T5T 2W8 CANADA 5059
1053 RICHARD MACDERMOTT P.O. BOX 5 SITE 8 DEWINTON, ALBERTA T0L 0X0 CANADA 5177
1054 JAMES GILKISON 88327 33RD AVE. NW CALGARY, ALBERTA T3B 1L5 CANADA 2648
1055 EARL FAWCETT 137 SIGNATURE CLOSE SW CALGARY, ALBERTA T3H 2V6 CANADA 7707
1056 MICHAEL COLUMBOS P.O. BOX 790 GEN DEL TURNER VALLEY, ALBERTA CANADA T0L 2A0 5295
1057 HARRY GABEL 155 COUNTY CLUB LANE CALGARY, ALBERTA T3R 1G2 CANADA 2766
1058 BOT HOLDINGS, INC. 500 5TH AVE SW, SUITE 500 CALGARY, ALBERTA T2P 3L5 CANADA 5295
1059 YAREK BARTOSZ 60 MOUNT KIDD POINT S.E. CALGARY, AB T2Z 3C5 7707
1060 G. MARSHALL ABBOTT SE QUARTER OF 6TH TWP 22
RANGE 2 W 5TH MERIDIAN CALGARY, AB CANADA 37943
1061 DON A. LEEB 69 ALBERTS CLOSE RED DEER, ALBERTA T4R 3J7 CANADA 5059
1062 TERRAL D. HAGMAN RR#1 WEMBLEY, ALBERTA TOH 3S0 CANADA 12648
1063 STEVEN PERRY 1332 SHAWNEE RD SW CALGARY, ALBERTA T2Y 2S7 CANADA 12648
1064 STEVE HORTH SUITE 100, 911 38 AVE. SW CALGARY, ALBERTA T2T 2J3 CANADA 5059
1065 ROBERT G. RADER &
JUDITH T. RADER 7009 NO. SHAWNEE DR. OKLAHOMA CITY OK 73116 5059
1066 J.M.C. INVESTMENTS LTD. 2312 - 96 ST. EDMONTON, ALBERTA T6N 1J8 CANADA 12648
1068 GARY ALLARD 6801 LOWELL CRT SW CALGARY, ALBERTA T3E 6J1 CANADA 5059
1069 DWIGHT L. MCLELLAN #8 - 11 SCARPE DRIVE NW CALGARY, ALBERTA T2T 6K9 CANADA 10118
1070 SANDEEP G. AGGARWAL
PROFESSIONAL CORPORATION 15 WOODHAVEN CRES SW CALGARY, ALBERTA T2W 5S3 CANADA 10118
1071 G-MAC WELDING LTD. BOX 1966 BROOKS, ALBERTA T1R 1C7 CANADA 5059
1072 DANICH INVESTMENTS LTD. BOX 20065 CALGARY PL SW CALGARY, ALBERTA T2P 4J2 CANADA 10118
1073 DENNIS B. BLEAKLEY 5531 BORAC ROAD NW CALGARY, ALBERTA T3A 4R2 CANADA 12648
1074 JOHN MACKAY 25 HOLDEN RD. SW CALGARY, ALBERTA T2V 3E7 CANADA 12648
1075 783036 ALBERTA LTD. 7635 - 23 ST SE CALGARY, ALBERTA T2C 0Y2 CANADA 12648
1076 ADAM CARPENTER #204, 420 - 3RD ST NE CALGARY, ALBERTA T2E 7W5 CANADA 7589
1078 KEN BELL 4603 - 23RD AVE. NW CALGARY, ALBERTA T3B 024 CANADA 7589
1079 IMTIAZ BHIMAN 12912 CANSO PL SW CALGARY, ALBERTA T2W 3A8 CANADA 7589
1080 DOUG RIOPELLE & 85 DUFFEREON ST. ST. ALBERTA,
LINDA BENHAM-RIOPELLE ALBERTA T8N 5R6 CANADA 5059
1081 GARY EVANS 2100 LA ROCHELLE FLOWER MOUND TX 75022 758862
ACCOUNT
NUMBER SHAREHOLDER 1 ADDRESS 1 CITY STATE ZIP CODE SHARES
1082 XIANGQIAN LI BAK INDUSTRIAL PARK
KUICHONG STREET,
LONGGANG DISTRICT SHENZHEN 518119 21233437
1083 JINGHUA WANG 3600035
1084 FENGHUA LI 2498051
1085 YUNFEI LI 1405153
1086 XUECHUN ZHANG 379673
1087 JIMIN LI 343482
1088 YONGBIN HAN 312256
1089 SHUMIN LI 312256
1090 HUANYU MAO 249805
1091 XIAOHUI WANG 224825
1092 SHUQUAN ZHANG 132709
1093 YANLONG ZOU 124903
1094 JIAJUN HUANG 124903
1095 BAICHENG ZHOU 124903
1096 YUXIN ZHANG 74942
1097 FENG LI 67135
1098 GE SHAO 9368
1099 YUNQING LIN 7806
1101 SI ZHANG HUIAI XI LU 343 J 1605 SHANGHAI, 200030 CHINA 50591
1102 YING WANG PUDONG SHANGCHENG LU 108
#4-2801 SHANGHAI, 200120 CHINA 911545
1103 CHONGYING GONG PUDONG PUMING LU 233
#6-3002 SHANGHAI, 200120 CHINA 64857
1104 XIN AN 11-3-101 SHIJICHEN
HEINIUCHENG ROAD TIANJIN, CHINA 288367
1105 WANPEI CHEN FUTIAN QU FUHONG LU
HUAQIANG HUAYUAN C31D SHENGZHEN, GUANGDOND CHINA 252954
1106 JOHN B TRESCOT 144 DAVEY ROAD EAST PALATKA FL 321314338 12648
1107 JOHN H TRESCOT JR A WAYS AWAY EAST PALATKA FL 321314338 12648
1108 DAVID L EBERSHOFF 315 COOK STREET DENVER CO 80206 25295
1109 W W GAY 5809 CEDAR OAKS DR. JACKSONVILLE FL 32210 12648
1110 STEPHEN TOBIAS 1287 WILLOW AVE. LOUISVILLE KY 40204 5059
1111 STEPHEN S TAYLOR JR 1376 N. DOHENY DRIVE LOS ANGELES CA 90069 126477
1112 MERRY LEE CARNALL 4435 WESTWAY AVENUE DALLAS TX 75205 50591
1113 STEPHEN S TAYLOR SR 158 CLUBHOUSE DRIVE WINCHESTER KY 40391 25295
1114 LUCIANO M BRUNO 1007 N. FEDERAL HIGHWAY
#198 FT. LAUDERDALE FL 33304 12648
1115 DAVID A SPINNEY 280 SHERIDAN RD. WINNETKA IL 60093 50591
1116 TREVOR COLBY &
DYLAN COLBY 6701 DUME DRIVE MABLIBU CA 90265 12648
1117 TREVOR COLBY 6701 DUME DRIVE MALIBU CA 90265 12648
1118 CHARLES MOLDOW TTEE MOLDOW
FAMILY TRUST DTD 10/16/2001 170 SEMINARY DRIVE MENLO PARK CA 94025 25295
1119 LAKE STREET FUND LP 600 SOUTH LAKE AVE.
SUITE 100 PASADENA CA 91106 478083
1120 FRED L ASTMAN &
JEAN L ASTMAN 1100 NORTH HIDALGO ALHAMBRA CA 91801 164420
1121 SCOTT W HOOD 461 W. GRANDVIEW AVE. SIERRA MADRE CA 91024 37943
1122 LEONG SING LYE FLAT B, 23/F, TOWER A
HOLLYWOOD TER 268
QUEENS RD CENTRAL HONG KONG 217540
1123 DAVID MOY 268 QUEENS RD. CENTRAL
BLOCK A, #11A CENTRAL HONG KONG 80945
1124 STEPHEN C KIRCHER TTEE
KIRCHER FAMILY TRUST 6000 GREYSTONE PLACE GRANITE BAY CA 95746 151772
1125 WILLIAM H HEDDEN &
SANDRA L HEDDEN TRUST 10 WILLOW COURT HISSBOROUGH CA 94010 25295
1126 LARRY KELLEY TTEE
THE KELLEY REV TRUST 6016 ALTA LOMA PL. GRANITE BAY CA 95746 25295
1127 MIDSOUTH INVESTOR FUND LP 201 4TH AVE. NORTH
SUITE 1950 NASHVILLE TN 37219 164420
1128 INCLINE CAPITAL LP 4965 PRESTON PARK BLVD.
SUITE 250 PLANO TX 75093 101182
1129 BELLFIELD CAPITAL 4965 PRESTON ROAD
PARTNERS LP SUITE 250 PLANO TX 75093 101182
1130 WESTPARK CAPITAL LP 4965 PRESTON PARK
SUITE 220 PLANO TX 75093 505908
1131 LIGHTHOUSE CAPITAL 720 WEST BAY ROAD,
2ND FLOOR
BUCKINGHAM SQUARE GRAND CAYMAN, CAYMAN 50591
1132 STEPHEN SUN CHIAO 20437 KILBRIDE CT. SARATOGA CA 95070 12648
1133 A J CHARBONNEAU 5040 12A ST. S.E. CALGARY, ALBERTA CANADA T2A5K9 5059
1134 JACK COLDWELL 1933 5TH ST. S.W. CALGARY, ALBERTA CANADA T2S2B2 10118
1135 ROBERT O MCDONALD 3316 PRESTON DR. OKLAHOMA CITY OK 73122 25295
1136 DONNA H DODSON 230A RODRIGUEX SANTA FE NM 87501 12648
1137 JAMES B LISLE &
W. PAULINE LISLE 500 N.W. 14TH STRET OKALHOMA CITY OK 73103 2530
1138 ANN T GARRETT 1610 DRAKESTONE AVE. OKLAHOMA CITY OK 73120 2530
1139 JAYHAWK CHINA FUND 8201 MISSION RD.
(CAYMAN) LTD SUITE 110 PRAIRIE VILLAGE KS 66208 252954
1140 THE PINNACLE FUND LP 4965 PRESTON PARK BLVD.
SUITE 240 PLANO TX 75093 2109636