TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 7, 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 July 2, 2021 File No. 333-257658 Dear Mr. Li: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Ernest Greene at 202-551-3733 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Kevin Sun