0001213900-19-009847.txt : 20190702 0001213900-19-009847.hdr.sgml : 20190702 20190531093854 ACCESSION NUMBER: 0001213900-19-009847 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190531 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHINA RECYCLING ENERGY CORP CENTRAL INDEX KEY: 0000721693 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 900093373 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4/F, TOWER C, RONG CHENG YUN GU BUILDING STREET 2: KEJI 3RD ROAD, YANTA DISTRICT CITY: XI'AN CITY, SHAANXI PROVINCE STATE: F4 ZIP: 710075 BUSINESS PHONE: 86-29-8765-1097 MAIL ADDRESS: STREET 1: 4/F, TOWER C, RONG CHENG YUN GU BUILDING STREET 2: KEJI 3RD ROAD, YANTA DISTRICT CITY: XI'AN CITY, SHAANXI PROVINCE STATE: F4 ZIP: 710075 FORMER COMPANY: FORMER CONFORMED NAME: CHINA DIGITAL WIRELESS INC DATE OF NAME CHANGE: 20040810 FORMER COMPANY: FORMER CONFORMED NAME: BOULDER ACQUISITIONS INC DATE OF NAME CHANGE: 20020430 FORMER COMPANY: FORMER CONFORMED NAME: BOULDER BREWING CO DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

CHINA RECYCLING ENERGY CORPORATION

May 31, 2019

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

Re:

China Recycling Energy Corporation

Registration Statement on Form S-1

Filed May 24, 2019

File No. 333-231755

Acceleration Request

Requested Date: June 4, 2019

Requested Time: 2:00 p.m. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, China Recycling Energy Corporation (the “Company”) hereby respectfully requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above- referenced Registration Statement and declare such Registration Statement effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable.

In connection with the acceleration request, the Company hereby acknowledges that:

●

should the Commission or the staff of the Commission, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

●

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

●

the Company may not assert the staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any further comments, require any further information or if any questions should arise in connection with this submission, please call Mr. Jeffrey Li at (202) 298-1735 at Garvey Schubert Barer, P.C.

[Signature Page Follows]

	Sincerely,

	CHINA RECYCLYING ENERGY CORPORATION

	By:	/s/ Binfeng (Adeline) Gu
		Binfeng (Adeline) Gu
		Chief Financial Officer

cc:

Jeffrey Li, Garvey Schubert Barer, P.C.