SEC Comment Letter for Smart Powerr Corp. (CREG) (CIK 0000721693) (CREG) — Sep 4, 2013
Smart Powerr Corp. (CREG) (CIK 0000721693)
Date: Sept. 4, 2013 · CIK: 0000721693 · Accession: 0000000000-13-048578
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September 4, 2013 Via E-mail David Chong Chief Financial Officer China Recycling Energy Corporation 12/F, Tower A Chang An International Building No. 88 Nan Guan Zheng Jie Xi’an City, Shaanxi Province China Re: China Recycling Energy Corporation Form 10-K for Fiscal Year Ended December 31, 2011 Filed March 22, 2012 File No. 1 -34625 Dear Mr. Chong : We have completed our review of your filing. We remind you that our comment s or changes to disclo sure in response to our comment s do not foreclose the Commission from taking any action with respect to the company or the filing and the compa ny may not assert staff comment s as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act o f 1934 and all applicable rules require. Sincerely, /s/ William H. Thompson William H. Thompson Accounting Branch Chief