THTI [THT Heat Transfer Technology] EFFECT: .FormData {color: blue; background-color: white; font-size: small; font-family:

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THTI [THT Heat Transfer Technology] CORRESP: (Original Filing)

[THT HEAT TRANSFER TECHNOLOGY, INC. THT Industrial Park No.5 Nanhuan Road, Tiexi District Siping, Jilin Province 136000 People's Republic of China 86-434-3265241 April 8, 2011 By EDGAR Transmission Ms. Sherry Haywood Re: THT Heat Transfer Technology, Inc. Registration Statement on Form S-3 Filed February 3, 2011 File No. 333-172049 Dear Ms. Haywood: We acknowledge and agree that: We believe that]

THTI [THT Heat Transfer Technology] CORRESP: THT HEAT TRANSFER TECHNOLOGY, INC. THT Industrial Park

[THT HEAT TRANSFER TECHNOLOGY, INC. THT Industrial Park No.5 Nanhuan Road, Tiexi District Siping, Jilin Province 136000 People's Republic of China 86-434-3265241 April 8, 2011 By EDGAR Transmission Ms. Sherry Haywood Re: THT Heat Transfer Technology, Inc. Registration Statement on Form S-3 Filed February 3, 2011 File No. 333-172049 Dear Ms. Haywood: We acknowledge and agree that: We believe that]

THTI [THT Heat Transfer Technology] S-3/A: (Original Filing)

[Registration No. 333-172049 ––––––––––––––– AMENDMENT NO. 2 TO –––––––––––––––– THT HEAT TRANSFER TECHNOLOGY, INC. NEVADA (State or other jurisdiction of incorporation or organization) 20-5463509 (I.R.S. Employer Identification No.) THT Industrial Park Guohong Zhao (Names and addresses, including zip codes, and telephone numbers, including area codes, of agents for service) With copies to: Approximate date of commencement of proposed sale to] [THT Heat Transfer Technology, Inc. March 30, 2011 By EDGAR Transmission and by Hand Delivery Sherry Haywood Re: THT Heat Transfer Technology, Inc. Dear Ms. Haywood: THT Company Staff Commission On behalf of THT Heat Transfer Technology, Inc. (“ For the convenience of the Staff, each of the Staff’s comments is included and is followed by the corresponding response of]

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THTI [THT Heat Transfer Technology] S-3/A: Registration No. 333-172049 ––––––––––––––– AMENDMENT NO. 2 TO

[Registration No. 333-172049 ––––––––––––––– AMENDMENT NO. 2 TO –––––––––––––––– THT HEAT TRANSFER TECHNOLOGY, INC. NEVADA (State or other jurisdiction of incorporation or organization) 20-5463509 (I.R.S. Employer Identification No.) THT Industrial Park Guohong Zhao (Names and addresses, including zip codes, and telephone numbers, including area codes, of agents for service) With copies to: Approximate date of commencement of proposed sale to] [THT Heat Transfer Technology, Inc. March 30, 2011 By EDGAR Transmission and by Hand Delivery Sherry Haywood Re: THT Heat Transfer Technology, Inc. Dear Ms. Haywood: THT Company Staff Commission On behalf of THT Heat Transfer Technology, Inc. (“ For the convenience of the Staff, each of the Staff’s comments is included and is followed by the corresponding response of]

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THTI [THT Heat Transfer Technology] 10-K: (Original Filing)

[FORM 10-K [X] For the fiscal year ended: December 31, 2010 [ ] For the transition period from __________to ____________ THT HEAT TRANSFER TECHNOLOGY, INC. Nevada 20-5463509 (State or other jurisdiction of incorporation (I.R.S. Employer Identification Number) or organization) THT Industrial Park, No. 5 Nanhuan Road, Tiexi District Siping, Jilin Province 136000 People’s Republic of China 86-434-3265241 (Former name, former] [Subsidiaries of THT Heat Transfer Technology, Inc. Name of Subsidiary Jurisdiction of % Owned Megaway International Holdings Limited British Virgin Islands 100% Star Wealth International Holdings Limited Hong Kong 100% Siping City Juyuan Hanyang Plate Heat Exchanger Co. Ltd. PRC 100% Beijing Juyuan Hanyang Heat Exchange Equipment Co., Ltd. PRC 75% Juyuan Heat Equipment (Tianjin) Co., Ltd. PRC 99.5%] [Certification I, Guohong Zhao, certify that: 1. I have reviewed this annual report on Form 10-K of THT Heat Transfer Technology, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such] [Certification I, Jianjun He, certify that: 1. I have reviewed this annual report on Form 10-K of THT Heat Transfer Technology, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such] [OF THE SARBANES-OXLEY ACT OF 2002 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.] [OF THE SARBANES-OXLEY ACT OF 2002 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.]

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THTI [THT Heat Transfer Technology] 10-K: FORM 10-K [X] For the fiscal year ended:

[FORM 10-K [X] For the fiscal year ended: December 31, 2010 [ ] For the transition period from __________to ____________ THT HEAT TRANSFER TECHNOLOGY, INC. Nevada 20-5463509 (State or other jurisdiction of incorporation (I.R.S. Employer Identification Number) or organization) THT Industrial Park, No. 5 Nanhuan Road, Tiexi District Siping, Jilin Province 136000 People’s Republic of China 86-434-3265241 (Former name, former] [Subsidiaries of THT Heat Transfer Technology, Inc. Name of Subsidiary Jurisdiction of % Owned Megaway International Holdings Limited British Virgin Islands 100% Star Wealth International Holdings Limited Hong Kong 100% Siping City Juyuan Hanyang Plate Heat Exchanger Co. Ltd. PRC 100% Beijing Juyuan Hanyang Heat Exchange Equipment Co., Ltd. PRC 75% Juyuan Heat Equipment (Tianjin) Co., Ltd. PRC 99.5%] [Certification I, Guohong Zhao, certify that: 1. I have reviewed this annual report on Form 10-K of THT Heat Transfer Technology, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such] [Certification I, Jianjun He, certify that: 1. I have reviewed this annual report on Form 10-K of THT Heat Transfer Technology, Inc.; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such] [OF THE SARBANES-OXLEY ACT OF 2002 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.] [OF THE SARBANES-OXLEY ACT OF 2002 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.]

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THTI [THT Heat Transfer Technology] 8-K: (Original Filing)

[THT HEAT TRANSFER TECHNOLOGY, INC. ANNOUNCES Fiscal 2010 sales revenue increased by 44.01% year-over-year Full-year net income attributable to common stockholders increased by 105.84% year-over-year SIPING, CHINA — March 28, 2010 — THT Heat Transfer Technology, Inc. (Nasdaq: THTI) (“THT” or the “Company”), a leading provider of heat exchangers and heat exchange solutions in China’s clean technology industry, today announced] [FORM 8-K CURRENT REPORT Date of Report (Date of Earliest event Reported): March 28, 2011 THT HEAT TRANSFER TECHNOLOGY, INC. Nevada 001-34812 20-5463509 (State or other jurisdiction of incorporation (IRS Employer Identification No.) or organization) THT Industrial Park No.5 Nanhuan Road, Tiexi District Siping, Jilin Province 136000 People's Republic of China 86-434-3265241 (Former name or former address, if changed since]

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THTI [THT Heat Transfer Technology] 8-K: THT HEAT TRANSFER TECHNOLOGY, INC. ANNOUNCES Fiscal 2010

[THT HEAT TRANSFER TECHNOLOGY, INC. ANNOUNCES Fiscal 2010 sales revenue increased by 44.01% year-over-year Full-year net income attributable to common stockholders increased by 105.84% year-over-year SIPING, CHINA — March 28, 2010 — THT Heat Transfer Technology, Inc. (Nasdaq: THTI) (“THT” or the “Company”), a leading provider of heat exchangers and heat exchange solutions in China’s clean technology industry, today announced] [FORM 8-K CURRENT REPORT Date of Report (Date of Earliest event Reported): March 28, 2011 THT HEAT TRANSFER TECHNOLOGY, INC. Nevada 001-34812 20-5463509 (State or other jurisdiction of incorporation (IRS Employer Identification No.) or organization) THT Industrial Park No.5 Nanhuan Road, Tiexi District Siping, Jilin Province 136000 People's Republic of China 86-434-3265241 (Former name or former address, if changed since]

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