CREG [CHINA RECYCLING ENERGY] CORRESP: (Original Filing)
[Albany Atlanta Brussels Denver Los Angeles Miami New York mckennalong.com Northern Virginia Orange County Rancho Santa Fe San Diego San Francisco Seoul THOMAS WARDELL 404.527.4990 EMAIL ADDRESS twardell@mckennalong.com April 8, 2013 Via EDGAR Division of Corporation Finance Attn: William H. Thompson, Accounting Branch Chief Re: China Recycling Energy Corporation Dear Mr. Thompson: Amendment No. 1 to the Company’s Form 10-K]