[China Recycling Energy Corporation 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 note, as requested and agreed to, the Company will be submitting an amendment to its Form S-3/A the]