CREG [CHINA RECYCLING ENERGY] CORRESP: Albany Northern Virginia Atlanta Orange County Brussels Rancho
[Albany Northern Virginia Atlanta Orange County Brussels Rancho Santa Fe Denver mckennalong.com San Diego Los Angeles San Francisco Miami Seoul New York Thomas Wardell email address 404.527.4990 twardell@mckennalong.com April 25, 2014 Via EDGAR Division of Corporation Finance Attn: Mara Ransom, Assistant Director Lilyanna Peyser, Legal Branch Chief Scott M. Anderegg Re: China Recycling Energy Corporation Filed March 10, 2014 Dear]