Beijing Lier High-Temperature Materials Co.Ltd(002392) : Reply of Daxin Certified Public Accountants (special general partnership) on the feedback of Beijing Lier High-Temperature Materials Co.Ltd(002392) application documents for non-public offering of shares (Revised Version)

Beijing Lier High-Temperature Materials Co.Ltd(002392) : the reply of Daxin Certified Public Accountants (special general partnership) on the feedback on the application documents for Beijing Lier High-Temperature Materials Co.Ltd(002392) non-public offering of shares (Revised Draft) has been received from the notice on the first feedback on the examination of administrative licensing projects of the CSRC (No. 212508) issued by the China Securities Regulatory Commission on October 19, 2021. According to the requirements of the feedback report on Beijing Lier High-Temperature Materials Co.Ltd(002392) application for non-public offering of shares (hereinafter referred to as "feedback"), Daxin Certified Public Accountants (special general partnership) (hereinafter referred to as "accountant" or "we") as the accountant of Beijing Lier High-Temperature Materials Co.Ltd(002392) (hereinafter referred to as "company", "002392}", "applicant" or "issuer") for this non-public offering of shares, Based on the principles of diligence, honesty and trustworthiness, we have checked, implemented and seriously discussed the problems involving accountants listed in the feedback one by one. The reply is as follows, please review