[Albany Atlanta Brussels Denver Los Angeles www.mckennalong.com New York Philadelphia San Diego San Francisco THOMAS WARDELL (404) 527-4990 EMAIL ADDRESS twardell@mckennalong.com April 11, 2012 Via EDGAR Division of Corporation Finance Attn: Lisa Kohl Re: China Recycling Energy Corporation Filed February 22, 2012 Dear Ms. Kohl: Registration Statement on Form S-3 General Comment: . We note your Item 2.01 Form 8-K]