[April 18, 2013 Jeanne Bennett Re: China BAK Battery, Inc. Form 10-K for Fiscal Year Ended September 30, 2012 Filed December 31, 2012 Form 10-Q for Quarterly Period Ended December 31, 2012 Filed February 14, 2013 File No. 001-32898 Dear Ms. Bennett: Company Staff Commission 10-K 10-Q On behalf of China BAK Battery, Inc. (the “ For the convenience of]