NFEC [NF Energy Saving] CORRESP: NF Energy Saving Corporation 21-Jia Bei Si Dong

[NF Energy Saving Corporation 21-Jia Bei Si Dong Road, Tie Xi Qu Shenyang, P.R. China 110021 June 22, 2010 100 F Street NE Attn: John Hartz Sr. Asst. Chief Accountant Re: NF Energy Saving Corporation. Dear Mr. Hartz: Form 10-Q for the period ended March 31, 2010 MD&A – Liquidity and Capital Resources, page 13 We note that the additional]

NFEC [NF Energyvingrp] CORRESP: (Original Filing)

[NF Energyvingrporation 21-Jia Bei Si Dong Road, Tie Xi Qu Shenyang, P.R. China 110021 June 22, 2010 100 F Street NE Attn: John Hartz Sr.st. Chief Accountant Re: NF Energyvingrporation. Dear Mr. Hartz: Form 10-Q for the period ended March 31, 2010 MD&A Liquidity andpital Resources, page 13]

NFEC [NF Energyvingrp] CORRESP: NF Energyvingrporation 21-Jia Bei Si Dong Road, Tie

[NF Energyvingrporation 21-Jia Bei Si Dong Road, Tie Xi Qu Shenyang, P.R. China 110021 June 22, 2010 100 F Street NE Attn: John Hartz Sr.st. Chief Accountant Re: NF Energyvingrporation. Dear Mr. Hartz: Form 10-Q for the period ended March 31, 2010 MD&A Liquidity andpital Resources, page 13]

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