SEC Company Response from Smart Powerr Corp. (CREG) (CIK 0000721693) (CREG) — Jun 10, 2014
Smart Powerr Corp. (CREG) (CIK 0000721693)
Date: June 10, 2014 · CIK: 0000721693 · Accession: 0001144204-14-036771
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-194470
Referenced dates: May 7, 2014
Letter
Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance Re: China Recycling Energy Corporation Registration Statement on Form S-3 Filed March 10, 2014 File No. 333-194470
Dear Ms. Ransom:
On behalf of our client, China Recycling Energy Corporation (“CREG” or the “Company” and sometimes referred to as “we” or “our”), this firm is filing a response to the SEC Comment Letter, dated June 9, 2014, in connection with complying with the issues and outstanding disclosure items set forth therein. For convenience of reference, we have included, in this response letter, the same caption and paragraph number, as well as the text of the comment, set forth in your June 9, 2014 comment letter followed by our response.
General
Comment 1. We note your response to comment 1 in our letter dated May 7, 2014. Please amend the Form 8-K filed on September 16, 2013 to change the date of the reportable event and to clarify the fact that the agreements in question were effective upon execution on September 11, 2013, as opposed to on September 5, 2013 as currently stated in the Form 8-K.
Response:
The Company has filed an amendment no. 1 to the 8-K in question to change the date of the reportable event and to clarify the fact that the agreements in question were effective upon execution on September 11, 2013.
United States Securities and Exchange Commission
June 10, 2014
Page 2
If you have any further comments or require any further information or if any questions should arise in connection with this submission, please call me at (404) 527-4990, Derek Swanson at (404) 527-4037 or Jeffrey Li at (202) 496-7443.
Very truly yours,
/s/ Thomas Wardell, Esq.
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Albany
Atlanta
Brussels
Denver
Los Angeles
Miami
New York
Thomas
Wardell
404.527.4990
mckennalong.com
Northern
Virginia
Orange
County
Rancho
Santa Fe
San
Diego
San
Francisco
Seoul
Washington,
DC
email
address
twardell@mckennalong.com
June 10, 2014
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549-0405
Attn:
Mara Ransom, Assistant Director
Lilyanna Peyser, Legal Branch Chief
Scott M. Anderegg
Re:
China Recycling Energy Corporation
Registration Statement on Form S-3
Filed March 10, 2014
File No. 333-194470
Dear Ms. Ransom:
On behalf of our
client, China Recycling Energy Corporation (“CREG” or the “Company” and sometimes referred to as “we”
or “our”), this firm is filing a response to the SEC Comment Letter, dated June 9, 2014, in connection with complying
with the issues and outstanding disclosure items set forth therein. For convenience of reference, we have included, in this response
letter, the same caption and paragraph number, as well as the text of the comment, set forth in your June 9, 2014 comment letter
followed by our response.
General
Comment 1.
We note your response to comment 1 in our letter dated May 7, 2014. Please amend the Form 8-K filed on September 16, 2013 to change the date of the reportable event and to clarify the fact that the agreements in question were effective upon execution on September 11, 2013, as opposed to on September 5, 2013 as currently stated in the Form 8-K.
Response:
The Company
has filed an amendment no. 1 to the 8-K in question to change the date of the reportable event and to clarify the fact that the
agreements in question were effective upon execution on September 11, 2013.
United States Securities and Exchange Commission
June 10, 2014
Page 2
If you have any further
comments or require any further information or if any questions should arise in connection with this submission, please call me
at (404) 527-4990, Derek Swanson at (404) 527-4037 or Jeffrey Li at (202) 496-7443.
Very truly yours,
/s/ Thomas Wardell, Esq.
Thomas Wardell, Esq.
cc:
David Chong, CFO, China Recycling Energy Corp.
Jeffrey Li, Esq.
Derek Swanson, Esq.