SEC Company Response from Smart Powerr Corp. (CREG) (CIK 0000721693) (CREG) — May 16, 2012
Smart Powerr Corp. (CREG) (CIK 0000721693)
Date: May 16, 2012 · CIK: 0000721693 · Accession: 0001144204-12-029940
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-179628
Letter
VIA EDGAR Division of Corporation Finance Attention: Mara L. Ransom, Assistant Director Lisa Kohl, Staff Attorney Re: China Recycling Energy Corporation Resale Form S-3/A (No.2) Registration Statement File No. 333-179628
Dear Ms. Kohl:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, China Recycling Energy Corporation (the “Company”) hereby requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above- referenced Resale Registration Statement and declare such Resale Registration Statement effective as of 2:00 p.m. EDT, on May 18, 2012, or as soon thereafter as practicable. The Company also requests that the Commission specifically confirm such effective date and time to the Company and the undersigned.
In connection with the acceleration request, the Company hereby acknowledges that: (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the Company may not assert this action 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 further comments or require any further information or if any questions should arise in connection with this submission, please call Mr. Thomas Wardell at (404) 527-4990 or Mr. Jay Shah at (404) 527-4593 at McKenna Long & Aldridge LLP.
Very truly yours,
/s/ David Chong
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CORRESP
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filename1.htm
[China
Recycling Energy Corporation]
May 16, 2012
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-0405
Attention: Mara L. Ransom, Assistant Director
Lisa Kohl, Staff Attorney
Re: China Recycling Energy Corporation
Resale Form S-3/A (No.2) Registration Statement
File No. 333-179628
Dear Ms. Kohl:
Pursuant to Rule 461
of the General Rules and Regulations under the Securities Act of 1933, China Recycling Energy Corporation (the “Company”)
hereby requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above-
referenced Resale Registration Statement and declare such Resale Registration Statement effective as of 2:00 p.m. EDT, on May 18,
2012, or as soon thereafter as practicable. The Company also requests that the Commission specifically confirm such effective date
and time to the Company and the undersigned.
In connection with
the acceleration request, the Company hereby acknowledges that: (i) should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does
not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) the
Company may not assert this action 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 further
comments or require any further information or if any questions should arise in connection with this submission, please call Mr.
Thomas Wardell at (404) 527-4990 or Mr. Jay Shah at (404) 527-4593 at McKenna Long & Aldridge LLP.
Very truly yours,
/s/ David Chong
David Chong
Chief Financial Officer and Secretary