TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 3, 2021 Yunfei Li Chief Executive Officer CBAK Energy Technology, Inc. BAK Industrial Park, Meigui Street Huayuankou Economic Zone Dalian City, Liaoning Province, 116450 People s Republic of China Re: CBAK Energy Technology, Inc. Registration Statement on Form S-3 Filed February 22, 2021 File No. 333-253349 Dear Mr. Li: We have limited our review of your registration statement to those issues we have addressed in our comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Form S-3 filed February 22, 2021 General 1. Please revise the filing to include updated financial statements as required by Rule 8-08 of Regulation S-X, and similarly revise all relevant sections of the filing to provide updated financial information. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Yunfei Li CBAK Energy Technology, Inc. March 3, 2021 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Sherry Haywood, Staff Attorney at (202) 551-3345 or Jay Ingram, Legal Branch Chief at (202) 551-3397 with any questions. FirstName LastNameYunfei Li Sincerely, Comapany NameCBAK Energy Technology, Inc. Division of Corporation Finance March 3, 2021 Page 2 Office of Manufacturing FirstName LastName