[Registration No. 333- FORM S-8 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 CHINA BAK BATTERY, INC. Nevada 88-0442833 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) BAK Industrial Park, Meigui Street Huayuankou Economic Zone Dalian, China, 116422 CHINA BAK BATTERY, INC. 2015 EQUITY INCENTIVE PLAN Copies of Correspondence to: CSC Services of Nevada, Inc. Thomas] [50 West Liberty Street, Suite 1000, Reno, Nevada 89501-1950 3960 Howard Hughes Parkway, Suite 500, Las Vegas, Nevada 89169 Telephone: 775-323-1980 Fax: 775-323-2339 Telephone: 702-387-6073 Fax: 702-990-3564 www.shermanhoward.com June 25, 2015 China BAK Battery, Inc. Re: China BAK Battery, Inc./Registration Statement on Form S-8 Ladies and Gentlemen: For purposes of these opinions, we have examined originals or copies, certified or] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Crowe Horwath (HK) CPA Limited]