CREG [CHINA RECYCLING ENERGY] CORRESP: January __, 2011 Via EDGAR Division of Corporation
[January __, 2011 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: William H. Thompson, Accounting Branch Chief Re: China Recycling Energy Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 Filed March 16, 2010 Form 10-Q for the Quarterly Periods Ended June 30, 2010 and September 30, 2010 Filed August 16, 2010 and November 15,]