[Albany Atlanta Brussels Denver Los Angeles www.mckennalong.com New York Philadelphia San Diego San Francisco THOMAS WARDELL (404) 527-4990 EMAIL ADDRESS twardell@mckennalong.com April 11, 2012 Via EDGAR Division of Corporation Finance Attn: Lisa Kohl Re: China Recycling Energy Corporation Filed February 22, 2012 Dear Ms. Kohl: Registration Statement on Form S-3 General Comment: . We note your Item 2.01 Form 8-K]
[To announce the acquisition of KGI Securities Co. LTD. Bonds Date of events: 2011/ 03 /1 5 Contents: 1.Name and nature of the subject matter (if preferred shares, the terms and conditions of issuance shall also be indicated, e.g. dividend yield): KGI Securities Co. LTD. Corporate Bonds (Code: B91007) 2.Date of occurrence of the event:2012/03/15~2012/03/15 3.Volume, unit price, and total] [To announce the acquisition of Fubon Financial Holding Corporate Bonds Date of events: 2011/ 03 / 26 Contents: 1.Name and nature of the subject matter (if preferred shares, the terms and conditions of issuance shall also be indicated, e.g. dividend yield): Fubon Financial Holding Co., Ltd. Corporate Bonds (Code: B97829) 2.Date of occurrence of the event:2012/03/26~2012/03/26 3.Volume, unit price, and] [To announce the board approves the procurement of Project A of NG SDH+OXC Network Equipment and Installation Date of events: 2011/ 03 / 27 Contents: 1.Name and nature of the subject matter (e.g. land located at Sub lot XX, Lot XX, North District, Taichung City):Project A of NG SDH+OXC Network Equipment and Installation for 2012. 2.Date of the occurrence of] [Supplement announcement to announce the board approves the procurement of Project B of NG SDH+OXC Network Equipment and Installation Date of events: 2011/ 03 / 27 Contents: 1.Name and nature of the subject matter (e.g. land located at Sub lot XX, Lot XX, North District, Taichung City): Project B of NG SDH+OXC Network Equipment and Installation for 2012. 2.Date of] [To announce the procurement of Project B of NG SDH+OXC Network Equipment and Installation Date of events: 201 2 / 03 / 27 Contents: 1.Name and nature of the subject matter (e.g. land located at Sub lot XX, Lot XX, North District, Taichung City):Project B of NG SDH+OXC Network Equipment and Installation for 2012. 2.Date of the occurrence of the] [6 The Board resolves the distribution of cash dividend for year 2011 Date of events: 201 2 / 03 / 27 Contents: 1.Date of the board of directors resolution:2012/03/27 2.Type and monetary amount of dividend distribution: The Board of Directors resolved to distribute cash dividend NT$5.4608 per share for year 2011. 3.Any other matters that need to be specified: None] [7 Explanation of the report that the Companys procurement plan of nearly NT$5 billion for its fiber network is welcomed by Taiwan ICT manufacturers Date of events: 201 2 / 04 / 09 Contents: 1.Name of the reporting media: Commercial Times 2.Date of the report:2012/04/09 3.Content of the report: Chunghwa Telecom planned to invest NT$200 billion on fiber network construction] [8 To announce the Companys March 2012 revenues Date of events: 201 2 / 04 / 10 Contents: 1.Date of occurrence of the event:2012/04/10 3.Relationship to the Company (please enter head office or affiliate company):Head office 4.Reciprocal shareholding ratios: N/A 5.Cause of occurrence: Chunghwa Telecom today announced a 0.5% year-over-year increase in unaudited unconsolidated total revenue to NT$15.4 billion in] [9 Chunghwa Telecom April 1 0 , 2012 This is to report the changes or status of 1) Sales volume 2) Funds lent to other parties 3) Endorsements and guarantees 4) Financial derivative transactions for the period of Mar 201 2 1) Sales volume (NT$ Thousand) Period Items 201 2 201 1 Changes % Mar Invoice amount 15,462,568 16,156,920 (-)694,352] [4 /1 1 Chunghwa Telecom Co., Ltd.]
[To announce the acquisition of KGI Securities Co. LTD. Bonds Date of events: 2011/ 03 /1 5 Contents: 1.Name and nature of the subject matter (if preferred shares, the terms and conditions of issuance shall also be indicated, e.g. dividend yield): KGI Securities Co. LTD. Corporate Bonds (Code: B91007) 2.Date of occurrence of the event:2012/03/15~2012/03/15 3.Volume, unit price, and total] [To announce the acquisition of Fubon Financial Holding Corporate Bonds Date of events: 2011/ 03 / 26 Contents: 1.Name and nature of the subject matter (if preferred shares, the terms and conditions of issuance shall also be indicated, e.g. dividend yield): Fubon Financial Holding Co., Ltd. Corporate Bonds (Code: B97829) 2.Date of occurrence of the event:2012/03/26~2012/03/26 3.Volume, unit price, and] [To announce the board approves the procurement of Project A of NG SDH+OXC Network Equipment and Installation Date of events: 2011/ 03 / 27 Contents: 1.Name and nature of the subject matter (e.g. land located at Sub lot XX, Lot XX, North District, Taichung City):Project A of NG SDH+OXC Network Equipment and Installation for 2012. 2.Date of the occurrence of] [Supplement announcement to announce the board approves the procurement of Project B of NG SDH+OXC Network Equipment and Installation Date of events: 2011/ 03 / 27 Contents: 1.Name and nature of the subject matter (e.g. land located at Sub lot XX, Lot XX, North District, Taichung City): Project B of NG SDH+OXC Network Equipment and Installation for 2012. 2.Date of] [To announce the procurement of Project B of NG SDH+OXC Network Equipment and Installation Date of events: 201 2 / 03 / 27 Contents: 1.Name and nature of the subject matter (e.g. land located at Sub lot XX, Lot XX, North District, Taichung City):Project B of NG SDH+OXC Network Equipment and Installation for 2012. 2.Date of the occurrence of the] [6 The Board resolves the distribution of cash dividend for year 2011 Date of events: 201 2 / 03 / 27 Contents: 1.Date of the board of directors resolution:2012/03/27 2.Type and monetary amount of dividend distribution: The Board of Directors resolved to distribute cash dividend NT$5.4608 per share for year 2011. 3.Any other matters that need to be specified: None] [7 Explanation of the report that the Companys procurement plan of nearly NT$5 billion for its fiber network is welcomed by Taiwan ICT manufacturers Date of events: 201 2 / 04 / 09 Contents: 1.Name of the reporting media: Commercial Times 2.Date of the report:2012/04/09 3.Content of the report: Chunghwa Telecom planned to invest NT$200 billion on fiber network construction] [8 To announce the Companys March 2012 revenues Date of events: 201 2 / 04 / 10 Contents: 1.Date of occurrence of the event:2012/04/10 3.Relationship to the Company (please enter head office or affiliate company):Head office 4.Reciprocal shareholding ratios: N/A 5.Cause of occurrence: Chunghwa Telecom today announced a 0.5% year-over-year increase in unaudited unconsolidated total revenue to NT$15.4 billion in] [9 Chunghwa Telecom April 1 0 , 2012 This is to report the changes or status of 1) Sales volume 2) Funds lent to other parties 3) Endorsements and guarantees 4) Financial derivative transactions for the period of Mar 201 2 1) Sales volume (NT$ Thousand) Period Items 201 2 201 1 Changes % Mar Invoice amount 15,462,568 16,156,920 (-)694,352] [4 /1 1 Chunghwa Telecom Co., Ltd.]
[This Form 6-K consists of: DATE OF MEETING OF THE BOARD OF DIRECTORS The board of directors (the "Board") of Huaneng Power International, Inc. (the "Company") announced that a meeting of the Board of the Company will be convened on Tuesday, 24 April 2012, for the purposes of considering and approving the publication of the results announcement of the Company]
[This Form 6-K consists of: DATE OF MEETING OF THE BOARD OF DIRECTORS The board of directors (the "Board") of Huaneng Power International, Inc. (the "Company") announced that a meeting of the Board of the Company will be convened on Tuesday, 24 April 2012, for the purposes of considering and approving the publication of the results announcement of the Company]
[This Form 6-K consists of: (a joint stock limited company incorporated in the People’s Republic of China with limited liability) (Stock Code: 0386) NOTICE OF BOARD MEETING This is to announce that a meeting of the board of directors (the “Board”) of China]
