NFEC [NF Energy Saving] CORRESP: (Original Filing)
[NF Energy Savings Corporation of America 21 Jia Bei Si Dong Road Tie Xi Qu Shenyang, PRC 110021 Filed via EDGAR 100 F. Street, NE Attention: Mr. John Cash, Branch Chief NF Energy Savings Corporation of America Form 10-K for the year ended December 31, 2008 File No. 0-50155 Dear Sirs: Form 10-K for the year ended December 31, 2008]