SEC Company Response from Smart Powerr Corp. (CREG) (CIK 0000721693) (CREG) — Mar 17, 2008
Smart Powerr Corp. (CREG) (CIK 0000721693)
Date: March 17, 2008 · CIK: 0000721693 · Accession: 0001010549-08-000195
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-12536
Referenced dates: March 7, 2008
Letter
Securities and Exchange Commission Division of Corporation Finance RE: Item 4-02 Form 8-K Filed March 6, 2008 File No. 000-12536 Date: March 17, 2008
Dear Ladies and Gentlemen,
On behalf of China Recycling Energy Corporation (the "Company"), in connection with the above referenced reports, we are hereby providing you the following responses to the comments in your letter dated March 7, 2008:
Comment:
1. Please revise to describe the nature of the error and how you reflected the restatement.
Response:
We have revised the Form 8-K to describe the nature of the error and how we reflected the restatement. Please see the Form 8-K/A filed on March 17, 2008 for details.
Comment:
2. We noted the date of the restatement disclosed in your Form 8-K is inconsistent with the date of the restatement disclosed in your accountants report included in the Form 10-KSB/A-2. Please revise as appropriate to clarify this conflict.
Response:
We have corrected the inconsistence in the Form 8-K/A filed on March 17, 2008.
Acknowledgement Statement
In connection to responding to all the comments of the Securities and Exchange Commission, China Recycling Energy Corporation ("Company") hereby acknowledges that:
1. The Company is responsible for the adequacy and accuracy of the disclosure in the filings;
2. Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and
3. The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions or comments regarding the foregoing, please do not hesitate to contact me at telephone: 011-86-29-87651098 or fax: 011-86-29-87651099.
/s/ Guangyu Wu
Guangyu Wu
Chief Executive Officer
China Recycling Energy Corporation
Show Raw Text
CORRESP
1
filename1.htm
China Recycling Energy Corporation - Correspondence
Linda van Doorn
Jorge Bonilla
Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 4561
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Item 4-02 Form 8-K
Filed March 6, 2008
File No. 000-12536
Date: March 17, 2008
Dear Ladies and Gentlemen,
On behalf of China Recycling Energy
Corporation (the "Company"), in connection with the above referenced reports, we
are hereby providing you the following responses to the comments in your letter
dated March 7, 2008:
Comment:
1. Please revise to describe the nature of the error and how
you reflected the restatement.
Response:
We have revised the Form 8-K to describe the nature of the
error and how we reflected the restatement. Please see the Form 8-K/A filed on
March 17, 2008 for details.
Comment:
2. We noted the date of the restatement
disclosed in your Form 8-K is inconsistent with the date of the restatement
disclosed in your accountants report included in the Form 10-KSB/A-2. Please
revise as appropriate to clarify this conflict.
Response:
We have corrected the inconsistence in the Form 8-K/A filed on
March 17, 2008.
Acknowledgement Statement
In connection to responding to all the comments of the
Securities and Exchange Commission, China Recycling Energy Corporation
("Company") hereby acknowledges that:
1. The Company is responsible for the adequacy and accuracy of
the disclosure in the filings;
2. Staff comments or changes to disclosure in response to
staff comments do not foreclose the Commission from taking any action with
respect to the filings; and
3. The Company may not assert Staff comments as a defense in
any proceeding initiated by the Commission or any person under the federal
securities laws of the United States.
If you have any questions or comments regarding the foregoing,
please do not hesitate to contact me at telephone: 011-86-29-87651098 or fax:
011-86-29-87651099.
/s/ Guangyu Wu
Guangyu Wu
Chief Executive Officer
China Recycling Energy Corporation