CREG [CHINA RECYCLING ENERGY] CORRESP: September 30, 2011 Via EDGAR Division of Corporation
[September 30, 2011 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: H. Christopher Owings, Assistant Director Re: China Recycling Energy Corporation Amendment No. 1 to Form S-3 Registration Statement File No. 333-174484 Dear Mr. Owings: On behalf of our client, China Recycling Energy Corporation (“CREG” or the “Company” and sometimes referred to as “we” or “our”), this]