Correspondence 0001213900-24-072996 from Smart Powerr Corp. (CREG)
Smart Powerr Corp.
Date: Aug. 27, 2024 · CIK: 0000721693 · Accession: 0001213900-24-072996
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File numbers found in text: 333-281639
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CORRESP
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Smart Powerr Corp.
August 27, 2024
Via EDGAR
Division of Corporation Finance
Office of Trade and Services
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C., 20549
Attention:
Kate Beukenkamp
Re:
Smart Powerr Corp.
Registration Statement on Form S-3
Filed on August 19, 2024
File No. 333-281639
Dear Ms. Beukenkamp:
In accordance with Rule 461
of the General Rules and Regulations under the Securities Act of 1933, as amended, Smart Powerr Corp. hereby requests that the effectiveness
of the above-referenced Registration Statement on Form S-3, be accelerated to and that the Registration Statement become effective
at 4:30 p.m., Eastern Time, on August 29, 2024, or as soon thereafter as practicable.
Very truly yours,
Smart Powerr Corp.
By:
/s/ Guohua Ku
Name:
Guohua Ku
Title:
Chief Executive Director