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 San Diego San Francisco EMAIL ADDRESS twardell@mckennalong.com February 24, 2011 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: William H. Thompson, Accounting Branch Chief Re: China Recycling Energy Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 Filed March 16, 2010]