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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

Date
August 27, 2024
Author
Guohua Ku
Form
CORRESP
Company
Smart Powerr Corp.

Letter

Via EDGAR Division of Corporation Finance Office of Trade and Services 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.

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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