UPLOAD Filing
Smart Powerr Corp.
Date: May 7, 2025 · CIK: 0000721693 · Accession: 0000000000-25-004806
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File numbers found in text: 333-286858
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 7, 2025 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-1 Filed April 30, 2025 File No. 333-286858 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 Eddie Kim at 202-551-8713 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Yarona L. Yieh </TEXT> </DOCUMENT>