RCON [Recon Technology] CORRESP: April 1, 2013 Division of Corporation Finance 100
[April 1, 2013 Division of Corporation Finance 100 F Street, N.E. Attention: Caroline Kim and Sirimal Mukerjee, Staff Attorneys Re: Recon Technology Ltd. Form 10-K for Fiscal Year Ended June 30, 2012 Filed September 28, 2012 File No. 1-34409 Dear Ms. Kim and Mr. Mukerjee: Form 10-K for Fiscal Year Ended June 30, 2012 Management’s Discussion and Analysis of Financial]