SEC Comment Letter for Smart Powerr Corp. (CREG) (CIK 0000721693) (CREG) — May 19, 2008
Smart Powerr Corp. (CREG) (CIK 0000721693)
Date: May 19, 2008 · CIK: 0000721693 · Accession: 0000000000-08-025487
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-12536
Letter
May 19, 2008 Mail Stop 4561 By U.S. Mail and facsimile to (212) 219-3604 Mr. Guangyu Wu, Chief Executive Officer China Recycling Energy Corporation 429 Guangdong Road Shanghai, People’s Republic of China 200001 RE: Item 4-02 Form 8-K/A Filed May 15, 2008 File No. 000-12536
Dear Mr. Wu: We have reviewed your Item 4.02 Form 8-K/A for compliance with the form requirements and have the following comments. 1. Item 4.02(c) of Form 8-K requires you to provide your independent accountant with a copy of the disclosure you are making in response to Item 4.02(b) and request that it furnish you with a lett er stating whether it agrees with the statements you have made in response to Item 4.02(b). If your independent accountant does not agree with your disclosu re, it should explain why not. Please, amend your Form 8-K to file an updated le tter as an exhibit no later than two business days after you receive it.
You should respond and file an amendmen t to the filing on or before May 27, 2008.
If you have any questions, pl ease call me at (202) 551-3414. Sincerely, Jorge L. Bonilla Senior Staff Accountant
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May 19, 2008 Mail Stop 4561
By U.S. Mail and facsimile to (212) 219-3604
Mr. Guangyu Wu, Chief Executive Officer China Recycling Energy Corporation 429 Guangdong Road Shanghai, People’s Republic of China 200001
RE: Item 4-02 Form 8-K/A
Filed May 15, 2008
File No. 000-12536
Dear Mr. Wu:
We have reviewed your Item 4.02 Form 8-K/A for compliance with the form
requirements and have the following comments.
1. Item 4.02(c) of Form 8-K requires you to provide your independent accountant with a copy of the disclosure you are making in response to Item 4.02(b) and
request that it furnish you with a lett er stating whether it agrees with the
statements you have made in response to Item 4.02(b). If your independent
accountant does not agree with your disclosu re, it should explain why not. Please,
amend your Form 8-K to file an updated le tter as an exhibit no later than two
business days after you receive it.
You should respond and file an amendmen t to the filing on or before May 27,
2008.
If you have any questions, pl ease call me at (202) 551-3414.
Sincerely, Jorge L. Bonilla
Senior Staff Accountant