CREG [CHINA RECYCLING ENERGY] CORRESP: Albany New York Atlanta Philadelphia Brussels San Diego
[Albany New York Atlanta Philadelphia Brussels San Diego www.mckennalong.com Denver San Francisco Los Angeles Thomas Wardell email address (404) 527-4990 twardell@mckennalong.com January 30, 2013 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: William H. Thompson, Accounting Branch Chief Tony Watson Re: China Recycling Energy Corporation Dear Mr. Thompson: In addition, attached to this response letter, for the]