SEC Comment Letter for Smart Powerr Corp. (CREG) (CIK 0000721693) (CREG) — Jun 9, 2014
Smart Powerr Corp. (CREG) (CIK 0000721693)
Date: June 9, 2014 · CIK: 0000721693 · Accession: 0000000000-14-029190
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-194470
Referenced dates: May 7, 2014
Letter
June 9 , 2014 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, Shaanxi Province China 710068
Re: China Recycling Energy Corporation Registration Statement on For m S-3 Filed March 10, 2014 Response dated May 30, 2014 File No. 333-194470
Dear Mr. Ku:
We have limited our review of your registration statement to those issues we have addressed in our comment . In our comment , we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the requeste d information . Where you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the informat ion you provide in response to this comment , we may have additional comments. General
1. We note your response to comme nt 1 in our letter dated May 7, 2014. Please amend the Form 8 -K filed on September 16, 2013 to change the date of the reportable even t and to clarify the fact that the agreements in question were eff ective upon execution on September 11, 2013 , as opposed to on September 5, 2013 as currently stated in the Form 8-K.
Guohua Ku China Recycling Energy Corporation June 9, 2014 Page 2
You may contact Scott M. Anderegg, Attorney Adviser , at (202) 551 -3342, Lilyanna Peyser, Legal Branch Chief, at (202) 551 -3222, or me at (202) 551 -3720 with any other questions with any other questions.
Sincerely,
/s/ Lilyanna L. Peyser for
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June 9 , 2014 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, Shaanxi Province China 710068 Re: China Recycling Energy Corporation Registration Statement on For m S-3 Filed March 10, 2014 Response dated May 30, 2014 File No. 333-194470 Dear Mr. Ku: We have limited our review of your registration statement to those issues we have addressed in our comment . In our comment , we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requeste d information . Where you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the informat ion you provide in response to this comment , we may have additional comments. General 1. We note your response to comme nt 1 in our letter dated May 7, 2014. Please amend the Form 8 -K filed on September 16, 2013 to change the date of the reportable even t and to clarify the fact that the agreements in question were eff ective upon execution on September 11, 2013 , as opposed to on September 5, 2013 as currently stated in the Form 8-K. Guohua Ku China Recycling Energy Corporation June 9, 2014 Page 2 You may contact Scott M. Anderegg, Attorney Adviser , at (202) 551 -3342, Lilyanna Peyser, Legal Branch Chief, at (202) 551 -3222, or me at (202) 551 -3720 with any other questions with any other questions. Sincerely, /s/ Lilyanna L. Peyser for Assistant Director Mara Ransom