[Albany Northern Virginia Atlanta Orange County Brussels mckennalong.com Rancho Santa Fe Denver San Diego Los Angeles San Francisco Miami Seoul New York Thomas Wardell email address 404.527.4990 twardell@mckennalong.com May 22, 2013 Via EDGAR Division of Corporation Finance Attn: William H. Thompson, Accounting Branch Chief Tony Watson Re: China Recycling Energy Corporation Dear Mr. Thompson: Amendment No. 1 to the Company’s]