SEC Comment Letter for Smart Powerr Corp. (CREG) (CIK 0000721693) (CREG) — Apr 5, 2011
Smart Powerr Corp. (CREG) (CIK 0000721693)
Date: April 5, 2011 · CIK: 0000721693 · Accession: 0000000000-11-020946
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April 5, 2011
Via E-mail
Guohua Ku Chief Executive Officer China Recycling Energy Corporation 12/F, Tower A, Chang An International Building No. 88 Nan Guan Zheng Jie Xi An City, Shan Xi Province, China 710068
Re: China Recycling Energy Corporation
Form 10-K for the Fiscal Year Ended December 31, 2009 Filed March 16, 2010 Form 10-K/A for the Fiscal Year Ended December 31, 2009 Filed April 1, 2011 File No. 1-34625
Dear Mr. Ku:
We have completed our review of your fili ngs and do not have any further comments at
this time.
Sincerely, /s/ William H. Thompson
William H. Thompson
A c c o u n t i n g B r a n c h C h i e f