KNDI [Kandi Technologies] S-3/A: (Original Filing)

[Registration No. 333-182319 AMENDMENT NO. 2 to FORM S-3/A REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Kandi Technologies, Corp. Delaware 90-0363723 (State or Other Jurisdiction of Incorporation or Organization) (I.R.S. Employer Identification Number) Jinhua City Industrial Zone Jinhua, Zhejiang Province People’s Republic of China Post Code 321016 (86 - 579) 82239856 Hu Xiaoming, Chief Executive Officer Kandi Technologies, Corp.] [Albany New York Atlanta Philadelphia Brussels Sacramento Denver San Diego Los Angeles San Francisco THOMAS WARDELL EMAIL ADDRESS (404) 527-4990 twardell@mckennalong.com September 13, 2012 Board of Directors Re: Amendment No.2 to Resale Registration Statement on Form S-3/A Gentlemen: Company Registration Statement Commission Securities Act Common Stock Selling Stockholders We have acted as counsel to Kandi Technologies, Corp., a Delaware corporation]

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KNDI [Kandi Technologies] S-3/A: (Original Filing)

[Registration No. 333-182319 AMENDMENT NO. 1 to FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Kandi Technologies, Corp. Delaware 90-0363723 (State or Other Jurisdiction of Incorporation or Organization) (I.R.S. Employer Identification Number) Jinhua City Industrial Zone Jinhua, Zhejiang Province People’s Republic of China Post Code 321016 (86 - 579) 82239856 Hu Xiaoming, Chief Executive Officer Kandi Technologies, Corp.] [Albany New York Atlanta Philadelphia Brussels Sacramento www.mckennalong.com Denver San Diego Los Angeles San Francisco THOMAS WARDELL EMAIL ADDRESS (404) 527-4990 twardell@mckennalong.com August 29, 2012 Board of Directors Re: Amendment No.1 to Resale Registration Statement on Form S-3/A Gentlemen: Company Registration Statement Commission Securities Act Common Stock Selling Stockholders We have acted as counsel to Kandi Technologies, Corp., a Delaware] []

KNDI [Kandi Technologies] S-3/A: Registration No. 333-182319 AMENDMENT NO. 1 to FORM

[Registration No. 333-182319 AMENDMENT NO. 1 to FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 Kandi Technologies, Corp. Delaware 90-0363723 (State or Other Jurisdiction of Incorporation or Organization) (I.R.S. Employer Identification Number) Jinhua City Industrial Zone Jinhua, Zhejiang Province People’s Republic of China Post Code 321016 (86 - 579) 82239856 Hu Xiaoming, Chief Executive Officer Kandi Technologies, Corp.] [Albany New York Atlanta Philadelphia Brussels Sacramento www.mckennalong.com Denver San Diego Los Angeles San Francisco THOMAS WARDELL EMAIL ADDRESS (404) 527-4990 twardell@mckennalong.com August 29, 2012 Board of Directors Re: Amendment No.1 to Resale Registration Statement on Form S-3/A Gentlemen: Company Registration Statement Commission Securities Act Common Stock Selling Stockholders We have acted as counsel to Kandi Technologies, Corp., a Delaware] []

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CREG [CHINA RECYCLING ENERGY] S-3/A: (Original Filing)

[] [Albany New York Atlanta Philadelphia Brussels www.mckennalong.com Sacramento Denver San Diego Los Angeles San Francisco Thomas Wardell email address (404) 527-4990 twardell@mckennalong.com April 12, 2012 Board of Directors China Recycling Energy Corporation 12/F, Tower A Chang An International Building No. 88 Nan Guan Zheng Jie Xi’an City, Shaanxi Province, China Re: Registration Statement on Form S-3/A Gentlemen: Company Registration Statement] [] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in the Registration Statements on Forms S-3 Amendment No. 1 (File No: 333-179628) of China Recycling Energy Corporation of our report dated March 12, 2012 relating to the financial statements which appear in the 2011 Annual Report on Form 10-K. We also consent to the]

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CREG [CHINA RECYCLING ENERGY] S-3/A:

[] [Albany New York Atlanta Philadelphia Brussels www.mckennalong.com Sacramento Denver San Diego Los Angeles San Francisco Thomas Wardell email address (404) 527-4990 twardell@mckennalong.com April 12, 2012 Board of Directors China Recycling Energy Corporation 12/F, Tower A Chang An International Building No. 88 Nan Guan Zheng Jie Xi’an City, Shaanxi Province, China Re: Registration Statement on Form S-3/A Gentlemen: Company Registration Statement] [] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in the Registration Statements on Forms S-3 Amendment No. 1 (File No: 333-179628) of China Recycling Energy Corporation of our report dated March 12, 2012 relating to the financial statements which appear in the 2011 Annual Report on Form 10-K. We also consent to the]

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KGJI [KINGOLD JEWELRY] S-3/A: (Original Filing)

[] [Reed Smith LLP 599 Lexington Avenue New York, NY 10022-7650 +1 212 521 5400 Fax +1 212 521 5450 reedsmith.com March 7, 2012 Kingold Jewelry, Inc. 15 Huangpu Science and Technology Park Jiang'an District Wuhan, Hubei province, PRC 430023 Ladies and Gentlemen: (i) shares of the Company’s common stock, $0.001 par value per share (the “Common Stock”); (ii) one or] []

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KGJI [KINGOLD JEWELRY] S-3/A:

[] [Reed Smith LLP 599 Lexington Avenue New York, NY 10022-7650 +1 212 521 5400 Fax +1 212 521 5450 reedsmith.com March 7, 2012 Kingold Jewelry, Inc. 15 Huangpu Science and Technology Park Jiang'an District Wuhan, Hubei province, PRC 430023 Ladies and Gentlemen: (i) shares of the Company’s common stock, $0.001 par value per share (the “Common Stock”); (ii) one or] []

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SCOK [Hongli Clean Energy Technologies] S-3/A: (Original Filing)

[FORM S-3 (Amendment No. 2) REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SINOCOKING COAL AND COKE CHEMICAL INDUSTRIES, INC. Florida 65-0420146 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) Kuanggong Road and Tiyu Road 10th Floor, Chengshi Xin Yong She, Tiyu Road, Xinhua District, Pingdingshan, Henan Province, China 467000 +86-3752882999 Jianhua Lv Chief Executive Officer] [[Letterhead of Barnett, Bolt, Kirkwood, Long & McBride, P.A.] February 15, 2012 SinoCoking Coal and Coke Chemical Industries, Inc. c/o Loeb & Loeb LLP 345 Park Avenue New York, New York 10154-1895 Ladies and Gentlemen: Corporation Registration Statement Act Common Stock Preferred Stock Debt Securities Units Securities We have acted as special Florida counsel to SinoCoking Coal and Coke Chemical] [Consent of Independent Registered Public Accounting Firm To the Board of Directors of SinoCoking Coal and Coke Chemical Industries, Inc. We consent to the incorporation by reference in Registration Statement on Form S-3 Amendment No.2 of SinoCoking Coal and Coke Chemical Industries, Inc. of our report dated September 28, 2010, with respect to our audits of the consolidated financial statements,] [To the Members of the Audit Committee Sinocoking Coal and Coke Chemical Industries, Inc. We consent to the incorporation by reference in the Registration Statement (Form S-3 Amendment No. 2) of Sinocoking Coal and Coke Chemical Industries, Inc. of our reports dated September 13, 2011 with respect to the consolidated financial statements and internal control over financial reporting of Sinocoking]

SCOK [Hongli Clean Energy Technologies] S-3/A: FORM S-3 (Amendment No. 2) REGISTRATION STATEMENT UNDER

[FORM S-3 (Amendment No. 2) REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SINOCOKING COAL AND COKE CHEMICAL INDUSTRIES, INC. Florida 65-0420146 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) Kuanggong Road and Tiyu Road 10th Floor, Chengshi Xin Yong She, Tiyu Road, Xinhua District, Pingdingshan, Henan Province, China 467000 +86-3752882999 Jianhua Lv Chief Executive Officer] [[Letterhead of Barnett, Bolt, Kirkwood, Long & McBride, P.A.] February 15, 2012 SinoCoking Coal and Coke Chemical Industries, Inc. c/o Loeb & Loeb LLP 345 Park Avenue New York, New York 10154-1895 Ladies and Gentlemen: Corporation Registration Statement Act Common Stock Preferred Stock Debt Securities Units Securities We have acted as special Florida counsel to SinoCoking Coal and Coke Chemical] [Consent of Independent Registered Public Accounting Firm To the Board of Directors of SinoCoking Coal and Coke Chemical Industries, Inc. We consent to the incorporation by reference in Registration Statement on Form S-3 Amendment No.2 of SinoCoking Coal and Coke Chemical Industries, Inc. of our report dated September 28, 2010, with respect to our audits of the consolidated financial statements,] [To the Members of the Audit Committee Sinocoking Coal and Coke Chemical Industries, Inc. We consent to the incorporation by reference in the Registration Statement (Form S-3 Amendment No. 2) of Sinocoking Coal and Coke Chemical Industries, Inc. of our reports dated September 13, 2011 with respect to the consolidated financial statements and internal control over financial reporting of Sinocoking]

SCOK [Hongli Clean Energy Technologies] S-3/A: FORM S-3 (Amendment No. 1) REGISTRATION STATEMENT UNDER

[FORM S-3 (Amendment No. 1) REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SINOCOKING COAL AND COKE CHEMICAL INDUSTRIES, INC. Florida 65-0420146 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) Kuanggong Road and Tiyu Road 10th Floor, Chengshi Xin Yong She, Tiyu Road, Xinhua District, Pingdingshan, Henan Province, China 467000 +86-3752882999 Jianhua Lv Chief Executive Officer] [345 Park Avenue New York, NY 10154-1895 Direct Main Fax January 11, 2012 SinoCoking Coal and Coke Chemical Industries, Inc. th Kuanggong Road and Tiyu Road, 10 Chengshi Xin Yong She, Tiyu Road, Xinhua District Pingdingshan, Henan Province, China 467000 Ladies and Gentlemen: Based upon the foregoing and subject to the assumptions, exceptions, qualifications and limitations set forth hereinafter, we] [[Letterhead of Barnett, Bolt, Kirkwood, Long & McBride, P.A.] January 3, 2012 SinoCoking Coal and Coke Chemical Industries, Inc. c/o Loeb & Loeb LLP 345 Park Avenue New York, New York 10154-1895 Ladies and Gentlemen: Corporation Registration Statement Act Common Stock Preferred Stock Debt Securities Units Securities We have acted as special Florida counsel to SinoCoking Coal and Coke Chemical] [Consent of Independent Registered Public Accounting Firm To the Board of Directors of SinoCoking Coal and Coke Chemical Industries, Inc. We consent to the incorporation by reference in Registration Statement on Form S-3 Amendment No. 1 of SinoCoking Coal and Coke Chemical Industries, Inc. of our report dated September 28, 2010, with respect to our audits of the consolidated financial] [To the Members of the Audit Committee Sinocoking Coal and Coke Chemical Industries, Inc. We consent to the incorporation by reference in the Registration Statement (Form S-3 Amendment No. 1) of Sinocoking Coal and Coke Chemical Industries, Inc. of our reports dated September 13, 2011 with respect to the consolidated financial statements and internal control over financial reporting of Sinocoking] [Company response 3. The statement under 3.a. is an inappropriate qualification and limitation. Please revise.]

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