NPD [China Nepstar Chain Drugstore] UPLOAD:
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[Albany Atlanta Brussels Denver Los Angeles THOMAS WARDELL (404) 527-4990 www.mckennalong.com New York Philadelphia Sacramento San Diego San Francisco EMAIL ADDRESS twardell@mckennalong.com November 9, 2011 VIA EDGAR & FACSIMILE Division of Corporation Finance 100 F Street, N.E. Attention: H. Christopher Owings, Assistant Director Re: China Recycling Energy Corporation File No. 333-174484 Dear Mr. Owings: In connection with the acceleration Please]