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CORRESP Filing

Smart Powerr Corp.
Date: June 16, 2025 · CIK: 0000721693 · Accession: 0001213900-25-054697

Offering / Registration Process

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File numbers found in text: 333-286858

Date
June 16, 2025
Author
Guohua Ku
Form
CORRESP
Company
Smart Powerr Corp.

Letter

Re: Smart Powerr Corp.

SMART POWERR CORP.

June 16, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C., 20549

Registration Statement on Form S-1

File No. 333-286858

Request for Acceleration of Effectiveness

Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Smart Powerr Corp. hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form S-1, as amended, so that such Registration Statement will become effective at 4:00 p.m., Eastern Time, on June 18, 2025, or as soon thereafter as practicable.

The Company understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in the Registration Statement.

Very truly yours,
Smart Powerr Corp.

Show Raw Text
CORRESP
 1
 filename1.htm

 SMART POWERR CORP.

 June 16, 2025

 VIA EDGAR

 U.S. Securities and
Exchange Commission

 Division of Corporation Finance

 100 F Street, NE

 Washington, D.C., 20549

 Re:
 Smart Powerr Corp.

 Registration Statement
 on Form S-1

 File No. 333-286858

 Request for Acceleration
 of Effectiveness

 Ladies and Gentlemen:

 In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Smart Powerr Corp.
hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form S-1, as amended, so that
such Registration Statement will become effective at 4:00 p.m., Eastern Time, on June 18, 2025, or as soon thereafter as practicable.

 The
Company understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement
as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed
public offering of the securities specified in the Registration Statement.

 Very truly yours,

 Smart Powerr Corp.

 By:
 /s/ Guohua Ku

 Name:
 Guohua Ku

 Title:
 Chief Executive Officer and Chairman of the Board