[Registration No. 333-172049 ––––––––––––––– AMENDMENT NO. 1 TO –––––––––––––––– THT HEAT TRANSFER TECHNOLOGY, INC. NEVADA 20-5463509 THT Industrial Park Guohong Zhao With copies to: Approximate date of commencement of proposed sale to the public: –––––––––––––––– Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] Smaller reporting company [X] CALCULATION OF REGISTRATION FEE Title of each class] [THT Heat Transfer Technology, Inc. March 10, 2011 By EDGAR Transmission and by Hand Delivery Re: THT Heat Transfer Technology, Inc. Form S-3 Filed February 3, 2011 File No. 333-172049 Dear Ms. Haywood: THT Company Staff Commission On behalf of THT Heat Transfer Technology, Inc. (“ For the convenience of the Staff, each of the Staff’s comments is included and]