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UPLOAD Filing

Smart Powerr Corp.
Date: May 7, 2025 · CIK: 0000721693 · Accession: 0000000000-25-004806

Offering / Registration Process

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File numbers found in text: 333-286858

Date
May 7, 2025
Author
Division of
Form
UPLOAD
Company
Smart Powerr Corp.

Letter

Re: Smart Powerr Corp. Registration Statement on Form S-1 Filed April 30, 2025 File No. 333-286858 Dear Guohua Ku:

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

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

Show Raw Text
<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>