SEC Company Response from Smart Powerr Corp. (CREG) (CIK 0000721693) (CREG) — May 1, 2018

Smart Powerr Corp. (CREG) (CIK 0000721693)
Date: May 1, 2018 · CIK: 0000721693 · Accession: 0001213900-18-005256

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File numbers found in text: 333-224433

Date

April 25, 2018

Author

CHINA

Form

CORRESP

Company

Smart Powerr Corp. (CREG) (CIK 0000721693)

Letter

Re: China Recycling Energy Corporation

CHINA RECYCLING ENERGY CORPORATION

May 1, 2018

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, DC 20549

Registration Statement on Form S-3

Filed April 25, 2018

File No. 333-224433

Acceleration Request

Requested Date: May 3, 2018

Requested Time: 2:00 p.m. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, China Recycling Energy Corporation (the “Company”) hereby respectfully requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above- referenced Registration Statement and declare such Registration Statement effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

In connection with the acceleration request, the Company hereby acknowledges that:

● should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

● 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

● the Company may not assert the staff comments and the declaration of effectiveness 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, require any further information or if any questions should arise in connection with this submission, please call Mr. Jeffrey Li at (202) 298-1735 or Ms. Chelsea Anderson at (206) 816-1312 at Garvey Schubert Barer, P.C.

[Signature Page Follows]

Sincerely,
CHINA
RECYCLYING ENERGY CORPORATION

Show Raw Text

CORRESP
1
filename1.htm

CHINA RECYCLING ENERGY CORPORATION

May
1, 2018

VIA
EDGAR

Securities
and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
DC 20549

    Re:
    China
    Recycling Energy Corporation

Registration
Statement on Form S-3

Filed April 25, 2018

File No. 333-224433

Acceleration
Request

Requested
Date:          May 3, 2018

Requested
Time:         2:00 p.m. Eastern Time

Ladies
and Gentlemen:

Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, China Recycling Energy Corporation
(the “Company”) hereby respectfully requests the Securities and Exchange Commission (the “Commission”)
to accelerate the effective date of the above- referenced Registration Statement and declare such Registration Statement effective
at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

In
connection with the acceleration request, the Company hereby acknowledges that:

    ●
    should
    the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does
    not foreclose the Commission from taking any action with respect to the filing;

    ●
    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

    ●
    the
    Company may not assert the staff comments and the declaration of effectiveness 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, require any further information or if any questions should arise in connection with this
submission, please call Mr. Jeffrey Li at (202) 298-1735 or Ms. Chelsea Anderson at (206) 816-1312 at Garvey Schubert Barer,
P.C.

[Signature Page
Follows]

    Sincerely,

    CHINA
    RECYCLYING ENERGY CORPORATION

    By:
    /s/
    Binfeng (Adeline) Gu

    Binfeng
    (Adeline) Gu

    Chief
    Financial Officer

    cc:
    Jeffrey
        Li, Garvey Schubert Barer, P.C.

        Chelsea
        Anderson, Garvey Schubert Barer, P.C.

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