0000721693 – Page 34 – China Stock Advice

CREG [CHINA RECYCLING ENERGY] CORRESP: Albany Atlanta Brussels Denver Los Angeles Miami New

[Albany Atlanta Brussels Denver Los Angeles Miami New York Thomas Wardell 404.527.4990 mckennalong.com Northern Virginia Orange County Rancho Santa Fe San Diego San Francisco Seoul email address twardell@mckennalong.com June 10, 2014 Via EDGAR Division of Corporation Finance Attn: Mara Ransom, Assistant Director Lilyanna Peyser, Legal Branch Chief Scott M. Anderegg Re: China Recycling Energy Corporation Registration Statement on Form S-3]

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CREG [CHINA RECYCLING ENERGY] 8-K/A: (Original Filing)

[Assets Transfer Agreement for Pucheng 12000 KW Biomass Power Generation Project Phase II This agreement is signed on September 5, 2013 in Xi’an, Shaanxi between Pucheng Xin Heng Yuan Biomass Power Generation Co., Ltd. and Xi’an TCH Energy Technology Co., Ltd. 1 Assets Transfer Agreement for Pucheng 12000 KW Biomass Power Generation Project Phase II Transferor: Pucheng Xin Heng Yuan] [Xi’an TCH Energy Technology Co., Ltd Pucheng Xin HengYuan Biomass Power Generation Co., Ltd Biomass Power Generation Project Lease Agreement September, 2013 1 Biomass Power Generation Project Lease Agreement Lessor Leasee Whereas: 1. In order to improve the efficiency of assets operation and decrease the management cost, Party A agrees Party B to lease its biomass power generation assets, and] []

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CREG [CHINA RECYCLING ENERGY] 8-K/A: Assets Transfer Agreement for Pucheng 12000 KW Biomass

[Assets Transfer Agreement for Pucheng 12000 KW Biomass Power Generation Project Phase II This agreement is signed on September 5, 2013 in Xi’an, Shaanxi between Pucheng Xin Heng Yuan Biomass Power Generation Co., Ltd. and Xi’an TCH Energy Technology Co., Ltd. 1 Assets Transfer Agreement for Pucheng 12000 KW Biomass Power Generation Project Phase II Transferor: Pucheng Xin Heng Yuan] [Xi’an TCH Energy Technology Co., Ltd Pucheng Xin HengYuan Biomass Power Generation Co., Ltd Biomass Power Generation Project Lease Agreement September, 2013 1 Biomass Power Generation Project Lease Agreement Lessor Leasee Whereas: 1. In order to improve the efficiency of assets operation and decrease the management cost, Party A agrees Party B to lease its biomass power generation assets, and] []

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CREG [CHINA RECYCLING ENERGY] CORRESP: (Original Filing)

[Albany Atlanta Brussels Denver Los Angeles Miami New York Thomas Wardell 404.527.4990 mckennalong.com Northern Virginia Orange County Rancho Santa Fe San Diego San Francisco Seoul email address twardell@mckennalong.com May 30, 2014 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: Mara Ransom, Assistant Director Lilyanna Peyser, Legal Branch Chief Scott M. Anderegg Re: China Recycling Energy Corporation Filed]

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CREG [CHINA RECYCLING ENERGY] 10-Q: (Original Filing)

[] [CERTIFICATIONS I, Guohua Ku, certify that: 1. I have reviewed this Quarterly Report on Form 10-Q of China Recycling Energy 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] [CERTIFICATIONS I, David Chong, certify that: 1. I have reviewed this Quarterly Report on Form 10-Q of China Recycling Energy 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 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Guohua Ku Chairman of the Board and Chief Executive Officer] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. David Chong Chief Financial Officer and Secretary]

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CREG [CHINA RECYCLING ENERGY] 10-Q:

[] [CERTIFICATIONS I, Guohua Ku, certify that: 1. I have reviewed this Quarterly Report on Form 10-Q of China Recycling Energy 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] [CERTIFICATIONS I, David Chong, certify that: 1. I have reviewed this Quarterly Report on Form 10-Q of China Recycling Energy 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 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Guohua Ku Chairman of the Board and Chief Executive Officer] [18 U.S.C. SECTION 1350, SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 (2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. David Chong Chief Financial Officer and Secretary]