CBAK [CHINA BAK BATTERY] CORRESP: (Original Filing)

[Qixiang Sun, Esq. April 1, 2013 VIA EDGAR Ms. 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 December 31, 2012 Filed February 14, 2013 File No. 001-32898 Dear Ms. Bennett: Comment Letter Staff Company Reference is made to the letter,]

CBAK [CHINA BAK BATTERY] CORRESP: Qixiang Sun, Esq. April 1, 2013 VIA EDGAR

[Qixiang Sun, Esq. April 1, 2013 VIA EDGAR Ms. 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 December 31, 2012 Filed February 14, 2013 File No. 001-32898 Dear Ms. Bennett: Comment Letter Staff Company Reference is made to the letter,]

HPJ [Highpower International] 8-K: Highpower International, Inc. Page 1 of 9 Highpower

[Highpower International, Inc. Page 1 of 9 Highpower International, Inc. Reports Fourth Quarter and Full Year 2012 Financial Results Strong gross margin improvement; achieved full year profitability New York, USA & Shenzhen, China – March 21, 2013 – Highpower International, Inc. (NasdaqGM: HPJ) , a developer, manufacturer and marketer of nickel-metal hydride (Ni-MH) and lithium rechargeable batteries and battery solutions] []

HPJ [Highpower International] 8-K: (Original Filing)

[Highpower International, Inc. Page 1 of 9 Highpower International, Inc. Reports Fourth Quarter and Full Year 2012 Financial Results Strong gross margin improvement; achieved full year profitability New York, USA & Shenzhen, China – March 21, 2013 – Highpower International, Inc. (NasdaqGM: HPJ) , a developer, manufacturer and marketer of nickel-metal hydride (Ni-MH) and lithium rechargeable batteries and battery solutions] []

CBAK [CHINA BAK BATTERY] 8-K: (Original Filing)

[FORM 8-K CURRENT REPORT Date of Report (Date of Earliest Event Reported): CHINA BAK BATTERY, INC. Nevada 001-32898 86-0442833 (State or other jurisdiction (Commission File No.) (IRS Employer of incorporation) Identification No.) BAK Industrial Park, No. 1 BAK Street Kuichong Town, Longgang District Shenzhen, 518119 People’s Republic of China (86-755) 6188-6818, ext 6856 Not applicable (Former name or former address,]

CBAK [CHINA BAK BATTERY] 8-K: FORM 8-K CURRENT REPORT Date of Report (Date

[FORM 8-K CURRENT REPORT Date of Report (Date of Earliest Event Reported): CHINA BAK BATTERY, INC. Nevada 001-32898 86-0442833 (State or other jurisdiction (Commission File No.) (IRS Employer of incorporation) Identification No.) BAK Industrial Park, No. 1 BAK Street Kuichong Town, Longgang District Shenzhen, 518119 People’s Republic of China (86-755) 6188-6818, ext 6856 Not applicable (Former name or former address,]

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