This announcement is a separate document:
万顺新材：2 会计师关于汕头万顺新材集团股份有限公司申请向特定对象发行股票发行注册环节反馈意见落实函的回复（修订稿)
Wanshun New Materials: 2 Accountant's Response to the Implementation Letter of Shantou Wanshun New Materials Group Co., Ltd.'s Application for Issuance of Shares to Specific Targets in the Registration Process of Issuance of Shares (Revised Draft)
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