CREG [CHINA RECYCLING ENERGY] CORRESP: Albany Atlanta Brussels Denver Los Angeles THOMAS WARDELL
[Albany Atlanta Brussels Denver Los Angeles THOMAS WARDELL (404) 527-4990 www.mckennalong.com New York Philadelphia Sacramento San Diego San Francisco EMAIL ADDRESS twardell@mckennalong.com November 9, 2011 VIA EDGAR & FACSIMILE Division of Corporation Finance 100 F Street, N.E. Attention: H. Christopher Owings, Assistant Director Re: China Recycling Energy Corporation File No. 333-174484 Dear Mr. Owings: In connection with the acceleration Please]