[] [December 14, 2016 Board of Directors China Recycling Energy Corporation 12/F, Tower A Chang An International Building No. 88 Nan Guan Zheng Jie Xi’an City, Shaanxi Province, China Re: Resale Registration Statement on Form S-3 Ladies and Gentlemen: Company Registration Statement Commission Securit]
[INDEX TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2015, 2014 AND 2013 Page F-2 F-3 Consolidated Balance Sheets as of December 31, 2015 and 2014 F-4 Consolidated Statements of Operations for the years ended December 31, 2015, 2014 and 2013 F-6 Consolidated Statements of Comp]
[] [December 14, 2016 Board of Directors China Recycling Energy Corporation 12/F, Tower A Chang An International Building No. 88 Nan Guan Zheng Jie Xi’an City, Shaanxi Province, China Re: Resale Registration Statement on Form S-3 Ladies and Gentlemen: Company Registration Statement Commission Securit]
[INDEX TO CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2015, 2014 AND 2013 Page F-2 F-3 Consolidated Balance Sheets as of December 31, 2015 and 2014 F-4 Consolidated Statements of Operations for the years ended December 31, 2015, 2014 and 2013 F-6 Consolidated Statements of Comp]
