UPLOAD Filing
Smart Powerr Corp.
Date: Jan. 7, 2026 · CIK: 0000721693 · Accession: 0000000000-26-000174
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292500
Letter
January 7, 2026 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 December 30, 2025 File No. 333-292500 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 Scott Anderegg at 202-551-3342 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Steven W. Schuster
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January 7, 2026
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 December 30, 2025
File No. 333-292500
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 Scott Anderegg at 202-551-3342 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Steven W. Schuster