NFEC [NF Energy Saving] CORRESP: (Original Filing)
[NF Energy Saving Corporation 21-Jia Bei Si Dong Road, Tie Xi Qu Shenyang, P.R. China 110021 May 17, 2010 100 F Street NE Attn: John Hartz Sr. Asst. Chief Accountant Re: NF Energy Saving Corporation. Form 10-K for the fiscal year ended December 31, 2009 File No. 0-50155 Dear Mr. Hartz: Form 10-K for the year ended December 31, 2009]
