SEC Comment Letter for Smart Powerr Corp. (CREG) (CIK 0000721693) (CREG) — Jan 6, 2006
Smart Powerr Corp. (CREG) (CIK 0000721693)
Date: Jan. 6, 2006 · CIK: 0000721693 · Accession: 0000000000-06-000710
AI Filing Summary & Sentiment
File numbers found in text: 000-12536
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
January 5, 2006
Mail Stop 4561
VIA U.S. MAIL 214-661-6618
Mr. Qian Fang
Chief Financial Officer
China Digital Wireless, Inc.
429 Guangdong Road
Shanghai, People`s Republic of China 200001
RE: China Digital Wireless, Inc.
Form 10-KSB for the year ended December 31, 2004
File no. 000-12536
Form 10-QSB for the quarters ended March 31, 2005 and June 30,
2005
File no. 000-12536
Dear Mr. Fang:
We have completed our review of your Form 10-KSB and related
filings
and have no further comments at this time.
Sincerely,
Cicely D. Luckey
Accounting Branch Chief
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</TEXT>
</DOCUMENT>