CBAK [CHINA BAK BATTERY] CORRESP: August 23, 2013 Jeanne Bennett Re: China BAK
[August 23, 2013 Jeanne Bennett Re: China BAK Battery, Inc. Form 10-K for the Fiscal Year Ended September 30, 2012 Filed December 31, 2012 Form 10-Q for the Quarterly Period Ended March 31, 2013 Filed May 20, 2013 Amendment No. 1 to Form 10-Q for Quarterly Period Ended March 31, 2013 Filed July 15, 2013 File No. 001-32898 Dear Ms.]