CORRESP Filing
Smart Powerr Corp.
Date: Feb. 11, 2026 · CIK: 0000721693 · Accession: 0001213900-26-014877
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-292500
Letter
VIA EDGAR Division of Corporation Finance Office of Trade & Services Re: Smart Powerr Corp. Registration Statement on Form S-1 Filed December 30, 2025 File No. 333-292500
Dear Mr. Anderegg:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Smart Powerr Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement on Form S-1 (File No. 333-292500) so that it will become effective at 5:00 p.m. ET on Friday, February 13, 2026, or as soon as thereafter practicable.
Very truly yours,
/s/ Yongjiang Jackie Shi
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CORRESP 1 filename1.htm SMART POWERR CORP. 4/F, Tower C Rong Cheng Yun Gu Building Keji 3rd Road, Yanta District Xi An City, Shaan Xi Province China 710075 February 11, 2026 VIA EDGAR U.S. Securities & Exchange Commission Division of Corporation Finance Office of Trade & Services 100 F Street, NE Washington, D.C. 20549 Attn: Scott Anderegg Re: Smart Powerr Corp. Registration Statement on Form S-1 Filed December 30, 2025 File No. 333-292500 Dear Mr. Anderegg: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Smart Powerr Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement on Form S-1 (File No. 333-292500) so that it will become effective at 5:00 p.m. ET on Friday, February 13, 2026, or as soon as thereafter practicable. Very truly yours, /s/ Yongjiang Jackie Shi Yongjiang Jackie Shi Chief Financial Officer cc: McLaughlin & Stern, LLP