NFEC [NF Energy Saving] CORRESP: NF ENERGY SAVINGS CORPORATION ROOM 3106, BLOCK C,

[NF ENERGY SAVINGS CORPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 March 29, 2013 Mr. John Cash Branch Chief Exchange Commission Re: NF Energy Saving Corporation Form 10-K for the year ended December 31, 2011 Filed March 28, 2012 Form 10-Q for the quarter ended September 30, 2012 Filed November 13, 2012 File No.]

NFEC [NF Energy Saving] 10-K: (Original Filing)

[] [CODE OF ETHICS OF NF ENERGY SAVING CORPORATION I. Objectives NF Energy Saving Corporation (the “Company”) is committed to the highest level of ethical behavior. The Company's business success depends upon the reputation of the Company and its directors, officer and employees to perform with the highest level of integrity and principled business conduct. · Honest and ethical conduct, including] [Name Place of incorporation and kind of legal entity Liaoning Nengfa Weiye Energy Technology Co. Ltd. The PRC, a limited liability company Liaoning Nengfa Weiye Tei Fa Sales Co., Ltd. The PRC, a limited liability company] [Consent of Independent Registered Public Accounting Firm The Board of Directors NF Energy Saving Corporation We consent to the incorporation by reference in the Registration Statement of NF Energy Saving Corporation (the “Company”) on Form S-3 (File No. 333-172537) of our report dated March 29, 2013 on our audit of the Company’s financial statements as of December 31, 2012 and] [Certification I, Gang Li, certify that: 1. I have reviewed this Annual Report on Form 10-K of NF Energy Saving Corporation. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [Certification I, Lihua Wang certify that: 1. I have reviewed this Annual Report on Form 10-K of NF Energy Saving Corporation. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [18 U.S.C. SECTION 1350 SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company for the fiscal year ended December 31, 2012. Gang Li Chief Executive Officer] [18 U.S.C. SECTION 1350 SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company for the fiscal year ended December 31, 2012. Lihua Wang Chief Executive Financial Officer Principal Financial Officer ( .]

NFEC [NF Energy Saving] 10-K:

[] [CODE OF ETHICS OF NF ENERGY SAVING CORPORATION I. Objectives NF Energy Saving Corporation (the “Company”) is committed to the highest level of ethical behavior. The Company's business success depends upon the reputation of the Company and its directors, officer and employees to perform with the highest level of integrity and principled business conduct. · Honest and ethical conduct, including] [Name Place of incorporation and kind of legal entity Liaoning Nengfa Weiye Energy Technology Co. Ltd. The PRC, a limited liability company Liaoning Nengfa Weiye Tei Fa Sales Co., Ltd. The PRC, a limited liability company] [Consent of Independent Registered Public Accounting Firm The Board of Directors NF Energy Saving Corporation We consent to the incorporation by reference in the Registration Statement of NF Energy Saving Corporation (the “Company”) on Form S-3 (File No. 333-172537) of our report dated March 29, 2013 on our audit of the Company’s financial statements as of December 31, 2012 and] [Certification I, Gang Li, certify that: 1. I have reviewed this Annual Report on Form 10-K of NF Energy Saving Corporation. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [Certification I, Lihua Wang certify that: 1. I have reviewed this Annual Report on Form 10-K of NF Energy Saving Corporation. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [18 U.S.C. SECTION 1350 SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company for the fiscal year ended December 31, 2012. Gang Li Chief Executive Officer] [18 U.S.C. SECTION 1350 SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company for the fiscal year ended December 31, 2012. Lihua Wang Chief Executive Financial Officer Principal Financial Officer ( .]

NFEC [NF Energyving] CORRESP: (Original Filing)

[NF ENERGY SAVINGS CORPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 March 29, 2013 Mr. John Cash Branch Chief Exchange Commission Re: NF Energy Saving Corporation Form 10-K for the year ended December 31, 2011 Filed March 28, 2012 Form 10-Q for the quarter ended September 30, 2012 Filed November 13, 2012 File No.]

NFEC [NF Energyving] CORRESP: NF ENERGY SAVINGS CORPORATION ROOM 3106, BLOCK C,

[NF ENERGY SAVINGS CORPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 March 29, 2013 Mr. John Cash Branch Chief Exchange Commission Re: NF Energy Saving Corporation Form 10-K for the year ended December 31, 2011 Filed March 28, 2012 Form 10-Q for the quarter ended September 30, 2012 Filed November 13, 2012 File No.]

NFEC [NF Energyving] 10-K: (Original Filing)

[] [CODE OF ETHICS OF NF ENERGY SAVING CORPORATION I. Objectives NF Energy Saving Corporation (the “Company”) is committed to the highest level of ethical behavior. The Company's business success depends upon the reputation of the Company and its directors, officer and employees to perform with the highest level of integrity and principled business conduct. · Honest and ethical conduct, including] [Name Place of incorporation and kind of legal entity Liaoning Nengfa Weiye Energy Technology Co. Ltd. The PRC, a limited liability company Liaoning Nengfa Weiye Tei Fa Sales Co., Ltd. The PRC, a limited liability company] [Consent of Independent Registered Public Accounting Firm The Board of Directors NF Energy Saving Corporation We consent to the incorporation by reference in the Registration Statement of NF Energy Saving Corporation (the “Company”) on Form S-3 (File No. 333-172537) of our report dated March 29, 2013 on our audit of the Company’s financial statements as of December 31, 2012 and] [Certification I, Gang Li, certify that: 1. I have reviewed this Annual Report on Form 10-K of NF Energy Saving Corporation. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [Certification I, Lihua Wang certify that: 1. I have reviewed this Annual Report on Form 10-K of NF Energy Saving Corporation. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [18 U.S.C. SECTION 1350 SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company for the fiscal year ended December 31, 2012. Gang Li Chief Executive Officer] [18 U.S.C. SECTION 1350 SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company for the fiscal year ended December 31, 2012. Lihua Wang Chief Executive Financial Officer Principal Financial Officer ( .]

NFEC [NF Energyving] 10-K:

[] [CODE OF ETHICS OF NF ENERGY SAVING CORPORATION I. Objectives NF Energy Saving Corporation (the “Company”) is committed to the highest level of ethical behavior. The Company's business success depends upon the reputation of the Company and its directors, officer and employees to perform with the highest level of integrity and principled business conduct. · Honest and ethical conduct, including] [Name Place of incorporation and kind of legal entity Liaoning Nengfa Weiye Energy Technology Co. Ltd. The PRC, a limited liability company Liaoning Nengfa Weiye Tei Fa Sales Co., Ltd. The PRC, a limited liability company] [Consent of Independent Registered Public Accounting Firm The Board of Directors NF Energy Saving Corporation We consent to the incorporation by reference in the Registration Statement of NF Energy Saving Corporation (the “Company”) on Form S-3 (File No. 333-172537) of our report dated March 29, 2013 on our audit of the Company’s financial statements as of December 31, 2012 and] [Certification I, Gang Li, certify that: 1. I have reviewed this Annual Report on Form 10-K of NF Energy Saving Corporation. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [Certification I, Lihua Wang certify that: 1. I have reviewed this Annual Report on Form 10-K of NF Energy Saving Corporation. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements] [18 U.S.C. SECTION 1350 SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company for the fiscal year ended December 31, 2012. Gang Li Chief Executive Officer] [18 U.S.C. SECTION 1350 SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (1) (2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company for the fiscal year ended December 31, 2012. Lihua Wang Chief Executive Financial Officer Principal Financial Officer ( .]

NFEC [NF Energyvingrp] CORRESP: (Original Filing)

[NF ENERGYVINGSRPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 March 29, 2013 Mr. Johnsh Branch Chief Exchangemmission Re: NF Energyvingrporation Form 10-K for the year ended December 31, 2011 Filed March 28, 2012 Form 10-Q for the quarter ended September 30, 2012]

NFEC [NF Energyvingrp] CORRESP: NF ENERGYVINGSRPORATION ROOM 3106, BLOCK C, 390 QINGNIAN

[NF ENERGYVINGSRPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 March 29, 2013 Mr. Johnsh Branch Chief Exchangemmission Re: NF Energyvingrporation Form 10-K for the year ended December 31, 2011 Filed March 28, 2012 Form 10-Q for the quarter ended September 30, 2012]

NFEC [NF Energyvingrp] 10-K: (Original Filing)

[NF ENERGYVINGRPORATION FORM 10-K TABLE OFNTENTS Page No. PART I Item 1 Business 4 Item 1A Risk Factors 18 Item 1B Unresolved Staffmments 31 Item 2 Properties 31 Item 3 Legal Proceedings 32 Item 4 Minefety Disclosure 32 PART II Item 5 33 Item 6 Selected Financialta] [CODE OF ETHICS OF NF ENERGYVINGRPORATION I. Objectives NF Energyvingrporation (thempany) ismmitted to the highest level of ethical behavior. Thempany's business success depends upon the reputation of thempany and its directors, officer and employees to perform with the highest level of integrity and principled businessnduct.] [Name Placeofincorporationandkindoflegalentity Liaoning Nengfa Weiye Energy Technology The a limited liabilitympany Liaoning Nengfa Weiye Tei Fales The a limited liabilitympany v338284_ex21-1.htm 3 EX-21.1] [Consent of Independent Registered Public Accounting Firm The Board of Directors NF Energyvingrporation Wensent to theorporation by reference in the Registration Statement of NF Energyvingrporation (thempany) on Form S-3 (File No. 333-172537) of our reportted March 29, 2013 on our audit of thempanys financial statements of December 31, 2012 and 2011, and the relatednsolidated statements] [Certification I, Gang Li, certify that: 1. I have reviewed this Annual Report on Form 10-K of NF Energyvingrporation. 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [Certification I, Lihua Wang certify that: 1. I have reviewed this Annual Report on Form 10-K of NF Energyvingrporation. 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [18 U.S.C. SECTION 1350 SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany for the fiscal year ended December 31, 2012. Gang Li Chief Executive Officer v338284_ex32-1.htm 7] [18 U.S.C. SECTION 1350 SECTION 906 OF THERBANES-OXLEY ACT OF 2002 (1) (2) The informationntained in the Report fairly presents, inl material respects, the financialndition and result of operations of thempany for the fiscal year ended December 31, 2012. Lihua Wang Chief Executive Financial Officer Principal Financial Officer]

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