SEC Comment Letter 0000000000-24-009708 to Smart Powerr Corp. (CREG)
Smart Powerr Corp.
Date: Aug. 26, 2024 · CIK: 0000721693 · Accession: 0000000000-24-009708
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-281639
Letter
August 26, 2024 Guohua Ku Chief Executive Officer Smart Powerr Corp. 4/F, Tower C Rong Cheng Yun Gu Building Keji 3rd Road, Yanta District Xi An City, Shaan Xi Province China 710075 Re:Smart Powerr Corp. Registration Statement on Form S-3 Filed August 19, 2024 File No. 333-281639 Dear Guohua Ku: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Kate Beukenkamp at 202-551-3861 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Yarona L. Yieh
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August 26, 2024
Guohua Ku
Chief Executive Officer
Smart Powerr Corp.
4/F, Tower C
Rong Cheng Yun Gu Building Keji 3rd Road, Yanta District
Xi An City, Shaan Xi Province
China 710075
Re:Smart Powerr Corp.
Registration Statement on Form S-3
Filed August 19, 2024
File No. 333-281639
Dear Guohua Ku:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that
the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Kate Beukenkamp at 202-551-3861 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Yarona L. Yieh