CREG [CHINA RECYCLING ENERGY] CORRESP: Albany Atlanta Brussels Denver Los Angeles www.mckennalong.com New
[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 February 15, 2013 Via EDGAR Division of Corporation Finance Attn: William H. Thompson, Accounting Branch Chief Tony Watson Re: China Recycling Energy Corporation Form 10-K for Fiscal Year Ended December 31, 2011 File No. 001-34625 Dear Mr. Thompson: On]