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Airnet Technology Inc. – ‘20-F’ for 12/31/18 – ‘EX-15.2’

On:  Tuesday, 4/30/19, at 5:18pm ET   ·   For:  12/31/18   ·   Accession #:  1144204-19-22497   ·   File #:  1-33765

Previous ‘20-F’:  ‘20-F’ on 10/17/18 for 12/31/17   ·   Next:  ‘20-F’ on 9/14/20 for 12/31/19   ·   Latest:  ‘20-F’ on 4/28/23 for 12/31/22   ·   4 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/30/19  Airnet Technology Inc.            20-F       12/31/18  121:19M                                    Toppan Merrill/FA

Annual Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual Report by a Foreign Non-Canadian Issuer      HTML   1.29M 
 2: EX-4.55     Instrument Defining the Rights of Security Holders  HTML     46K 
 3: EX-8.1      Opinion of Counsel re: Tax Matters                  HTML     37K 
 6: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     33K 
 7: EX-13.2     Annual or Quarterly Report to Security Holders      HTML     33K 
 4: EX-12.1     Statement re: Computation of Ratios                 HTML     37K 
 5: EX-12.2     Statement re: Computation of Ratios                 HTML     37K 
 8: EX-15.1     Letter re: Unaudited Interim Financial Info         HTML     33K 
 9: EX-15.2     Letter re: Unaudited Interim Financial Info         HTML     33K 
10: EX-15.3     Letter re: Unaudited Interim Financial Info         HTML     33K 
11: EX-16.1     Letter re: Change in Certifying Accountant          HTML     32K 
18: R1          Document and Entity Information                     HTML     61K 
19: R2          Consolidated Balance Sheets                         HTML    138K 
20: R3          Consolidated Balance Sheets (Parenthetical)         HTML     43K 
21: R4          Consolidated Statements of Operations               HTML    101K 
22: R5          Consolidated Statements of Comprehensive Loss       HTML     55K 
23: R6          Consolidated Statements of Comprehensive Loss       HTML     36K 
                (Parenthetical)                                                  
24: R7          Consolidated Statements of Changes in Equity        HTML     76K 
25: R8          Consolidated Statements of Cash Flows               HTML    176K 
26: R9          Consolidated Statements of Cash Flows (Additional   HTML     43K 
                information)                                                     
27: R10         Organization and Principal Activities               HTML    305K 
28: R11         Summary of Significant Accounting Policies          HTML    215K 
29: R12         Segment Information and Revenue Analysis            HTML     39K 
30: R13         Accounts Receivable, Net                            HTML     87K 
31: R14         Other Current Assets, Net                           HTML    145K 
32: R15         Prepaid Concession Fees                             HTML     36K 
33: R16         Acquired Intangible Assets, Net                     HTML    211K 
34: R17         Property and Equipment, Net                         HTML    106K 
35: R18         Prepaid Equipment Cost                              HTML     37K 
36: R19         Long-Term Investments                               HTML    168K 
37: R20         Other Non-Current Assets                            HTML     69K 
38: R21         Long-Term Deposits                                  HTML     67K 
39: R22         Accrued Expenses and Other Current Liabilities      HTML     88K 
40: R23         Income Taxes                                        HTML    270K 
41: R24         Net Loss Per Share                                  HTML    170K 
42: R25         Share Based Payments                                HTML    201K 
43: R26         Fair Value Measurement                              HTML     42K 
44: R27         Share Repurchase Plan                               HTML     38K 
45: R28         Mainland China Contribution Plan                    HTML     37K 
46: R29         Statutory Reserves                                  HTML     38K 
47: R30         Restricted Net Assets                               HTML     39K 
48: R31         Commitments                                         HTML     85K 
49: R32         Contingent Liabilities                              HTML     58K 
50: R33         Related Party Transactions                          HTML    132K 
51: R34         Subsequent Events                                   HTML     39K 
52: R35         Additional Information-Financial Statement          HTML    931K 
                Schedule I Financial Information of Parent Company               
53: R36         Summary of Significant Accounting Policies          HTML    293K 
                (Policies)                                                       
54: R37         Organization and Principal Activities (Tables)      HTML    255K 
55: R38         Summary of Significant Accounting Policies          HTML     56K 
                (Tables)                                                         
56: R39         Accounts Receivable, Net (Tables)                   HTML     83K 
57: R40         Other Current Assets, Net (Tables)                  HTML    143K 
58: R41         Acquired Intangible Assets, Net (Tables)            HTML    209K 
59: R42         Property and Equipment, Net (Tables)                HTML    103K 
60: R43         Long-Term Investments (Tables)                      HTML    164K 
61: R44         Other Non-Current Assets (Tables)                   HTML     68K 
62: R45         Long-Term Deposits (Tables)                         HTML     64K 
63: R46         Accrued Expenses and Other Current Liabilities      HTML     86K 
                (Tables)                                                         
64: R47         Income Taxes (Tables)                               HTML    254K 
65: R48         Net Loss Per Share (Tables)                         HTML    169K 
66: R49         Share Based Payments (Tables)                       HTML    166K 
67: R50         Commitments (Tables)                                HTML     79K 
68: R51         Related Party Transactions (Tables)                 HTML    130K 
69: R52         Additional Information-Financial Statement          HTML    915K 
                Schedule I Financial Information of Parent Company               
                (Tables)                                                         
70: R53         Organization and Principal Activities (Narrative)   HTML     62K 
                (Details)                                                        
71: R54         Organization and Principal Activities (Schedule of  HTML    119K 
                Companies Subsidiaries and VIE's) (Details)                      
72: R55         Organization and Principal Activities (Schedule of  HTML     57K 
                VIE's Consolidated Balance Sheets) (Details)                     
73: R56         Organization and Principal Activities (Schedule of  HTML     44K 
                VIE's Consolidated Statement of Operations)                      
                (Details)                                                        
74: R57         Summary of Significant Accounting Policies          HTML     98K 
                (Narrative) (Details)                                            
75: R58         Summary of Significant Accounting Policies          HTML     58K 
                (Schedule of Estimated Useful Lives of Property                  
                and Equipment) (Details)                                         
76: R59         Summary of Significant Accounting Policies          HTML     43K 
                (Schedule of Revenues by Service Categories)                     
                (Details)                                                        
77: R60         Accounts Receivable, Net (Schedule of Accounts      HTML     41K 
                Receivable, Net) (Details)                                       
78: R61         Accounts Receivable, Net (Schedule of Allowance     HTML     40K 
                for Doubtful Accounts) (Details)                                 
79: R62         Other Current Assets, Net (Details)                 HTML     70K 
80: R63         Other Current Assets, Net (Details)                 HTML     77K 
                (Parenthetical)                                                  
81: R64         Prepaid Concession Fees (Narrative) (Details)       HTML     34K 
82: R65         Acquired Intangible Assets, Net (Details)           HTML     65K 
83: R66         Property and Equipment, Net (Details)               HTML     76K 
84: R67         Prepaid Equipment Cost (Narrative) (Details)        HTML     38K 
85: R68         Long-Term Investments (Schedule of Equity Method    HTML     63K 
                Investments) (Details)                                           
86: R69         Long-Term Investments (Schedule of Equity Method    HTML     71K 
                Investments) (Details) (Parenthetical)                           
87: R70         Long-Term Investments (Schedule of Cost method      HTML     48K 
                investment) (Details)                                            
88: R71         Long-Term Investments (Schedule of Cost method      HTML     48K 
                investment) (Details) (Parenthetical)                            
89: R72         Other Non-Current Assets (Details)                  HTML     52K 
90: R73         Long-Term Deposits (Details)                        HTML     37K 
91: R74         Accrued Expenses and Other Current Liabilities      HTML     52K 
                (Details)                                                        
92: R75         Accrued Expenses and Other Current Liabilities      HTML     34K 
                (Details) (Parenthetical)                                        
93: R76         Income Taxes (Narrative) (Details)                  HTML     95K 
94: R77         Income Taxes (Schedule of Income Tax                HTML     42K 
                (Expenses)/Benefits) (Details)                                   
95: R78         Income Taxes (Schedule of Deferred Income Tax       HTML     51K 
                Assets and Liabilities) (Details)                                
96: R79         Income Taxes (Schedule of Reconciliation of         HTML     68K 
                Effective Income Tax Rate) (Details)                             
97: R80         Net Loss Per Share (Details)                        HTML     53K 
98: R81         Net Loss Per Share (Details) (Parenthetical)        HTML     46K 
99: R82         Share Based Payments (Narrative) (Details)          HTML    107K 
100: R83         Share Based Payments (Schedule of Stock Option      HTML     97K  
                Activities) (Details)                                            
101: R84         Fair Value Measurement (Narrative) (Details)        HTML     36K  
102: R85         Share Repurchase Plan (Details)                     HTML     52K  
103: R86         Mainland China Contribution Plan (Narrative)        HTML     35K  
                (Details)                                                        
104: R87         Statutory Reserves (Narrative) (Details)            HTML     35K  
105: R88         Restricted Net Assets (Narrative) (Details)         HTML     37K  
106: R89         Commitments (Narrative) (Details)                   HTML     36K  
107: R90         Commitments (Schedule of Future Minimum Rental      HTML     46K  
                Lease Payments) (Details)                                        
108: R91         Commitments (Schedule of Future Minimum Concession  HTML     46K  
                Fee Payments) (Details)                                          
109: R92         Contingent Liabilities (Narrative) (Details)        HTML     84K  
110: R93         Related Party Transactions (Schedule of Amount Due  HTML     62K  
                from Related Parties) (Details)                                  
111: R94         Related Party Transactions (Schedule of Group       HTML     41K  
                Related Party) (Details)                                         
112: R95         Subsequent Events (Narrative) (Details)             HTML     68K  
113: R96         Additional Information-Financial Statement          HTML     89K  
                (Schedule of Parent Company Balance Sheets)                      
                (Details)                                                        
114: R97         Additional Information-Financial Statement          HTML     43K  
                (Schedule of Parent Company Balance Sheets)                      
                (Details) (Parenthetical)                                        
115: R98         Additional Information-Financial Statement          HTML     51K  
                (Schedule of Parent Company Statements of                        
                Operations) (Details)                                            
116: R99         Additional Information-Financial Statement          HTML     48K  
                (Schedule of Parent Company Statements of                        
                Comprehensive loss) (Details)                                    
117: R100        Additional Information-Financial Statement          HTML    129K  
                (Schedule of Parent Company Statements of Changes                
                in Equity) (Details)                                             
118: R101        Additional Information-Financial Statement          HTML     75K  
                (Schedule of Parent Company Statements of Cash                   
                Flows) (Details)                                                 
120: XML         IDEA XML File -- Filing Summary                      XML    225K  
119: EXCEL       IDEA Workbook of Financial Reports                  XLSX    145K  
12: EX-101.INS  XBRL Instance -- cik0001413745-20181231              XML   7.42M 
14: EX-101.CAL  XBRL Calculations -- cik0001413745-20181231_cal      XML    184K 
15: EX-101.DEF  XBRL Definitions -- cik0001413745-20181231_def       XML   1.27M 
16: EX-101.LAB  XBRL Labels -- cik0001413745-20181231_lab            XML   1.47M 
17: EX-101.PRE  XBRL Presentations -- cik0001413745-20181231_pre     XML   1.50M 
13: EX-101.SCH  XBRL Schema -- cik0001413745-20181231                XSD    303K 
121: ZIP         XBRL Zipped Folder -- 0001144204-19-022497-xbrl      Zip    346K  


‘EX-15.2’   —   Letter re: Unaudited Interim Financial Info


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



 

Exhibit 15.2

 

通 商 律 師 事 務 所

 

Commerce & Finance Law Offices

6F NCI Tower, A12 Jianguomenwai Avenue,

Chaoyang District, Beijing, PRC; Postcode: 100022

Tel:(8610) 65693399 Fax: (8610) 65693838

Website: www.tongshang.com

 

April 30, 2019

AirMedia Group Inc.

15/F, Sky Plaza

No.46 Dongzhimenwai Street

Dongcheng District, Beijing 100027

The People’s Republic of China

 

Dear Sir/Madam:

 

We hereby consent to the reference to our firm under the headings “Item 3. Key Information—D. Risk Factor” and “Item 4. Information on the Company—B. Business Overview” insofar as they purport to describe the provisions of PRC laws and regulations, in AirMedia Group Inc.’s Annual Report on Form 20-F for the year ended December 31, 2018 (the “Annual Report”) filed with the Securities and Exchange Commission (the “SEC”), and further consent to the incorporation by reference into the Registration Statements No. 333-148352, 333-164219, 333-183448 and 333-187442 on Form S-8 of AirMedia Group Inc. of the summary of our opinions under the headings of “Item 3. Key Information—D. Risk Factor” and “Item 4. Information on the Company—B. Business Overview.” We also consent to the filing with the SEC of this consent letter as an exhibit to the Annual Report.

 

Yours faithfully,

 

/s/ Commerce & Finance Law Offices

Commerce & Finance Law Offices

 

 C: 

 


Dates Referenced Herein

This ‘20-F’ Filing    Date    Other Filings
Filed on:4/30/19None on these Dates
For Period end:12/31/18
 List all Filings 


4 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 4/28/23  Airnet Technology Inc.            20-F       12/31/22  114:15M                                    Toppan Merrill/FA2
 5/13/22  Airnet Technology Inc.            20-F       12/31/21  113:16M                                    Toppan Merrill/FA2
 5/06/21  Airnet Technology Inc.            20-F       12/31/20  112:14M                                    Toppan Merrill/FA
 9/14/20  Airnet Technology Inc.            20-F       12/31/19  120:14M                                    Toppan Merrill/FA
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Filing Submission 0001144204-19-022497   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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