TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 6, 2024 Kambiz Mahdi Chief Executive Officer Clean Energy Technologies, Inc. 1340 Reynolds Avenue Unit 120 Irvine, CA 92614 Re: Clean Energy Technologies, Inc. Annual Report on Form 10-K Filed April 17, 2024 Amendment No. 1 to Annual Report on Form 10-K Filed April 19, 2024 File No. 001-41654 Dear Kambiz Mahdi: We have reviewed your filing and have the following comment(s). Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Annual Report on Form 10-K filed April 17, 2024, as amended on April 19, 2024 General 1. Please revise your filing, as applicable, to provide specific and prominent disclosures about the legal and operational risks associated with China-based companies. For additional guidance, please see the Division of Corporation Finance's Sample Letter to China-Based Companies issued by the Staff in December 2021 and the Sample Letter to Companies Regarding China-Specific Disclosures issued by the Staff in July 2023. We note your related disclosures in your amended registration statement on Form S-3 (File No. 333-275127). Kambiz Mahdi FirstName LastNameKambiz Mahdi Clean Energy Technologies, Inc. Comapany June 6, 2024NameClean Energy Technologies, Inc. June 6, Page 2 2024 Page 2 FirstName LastName 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 Liz Packebusch at 202-551-8749 or Laura Nicholson at 202-551-3584 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Fang Liu