Beijing Lier High-Temperature Materials Co.Ltd(002392) : Reply of Daxin Certified Public Accountants (special general partnership) on the second feedback on the application documents for Beijing Lier High-Temperature Materials Co.Ltd(002392) non-public offering of shares. The notice on the second feedback on the examination of administrative licensing projects issued by the CSRC on December 3, 2021 (No. 212558) has been received. According to the requirements of the second feedback on Beijing Lier High-Temperature Materials Co.Ltd(002392) application for non-public Development Bank 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, The problems related to accountants listed in the feedback have been checked, implemented and seriously discussed one by one. The reply is as follows, please review it