CBAK [CHINA BAK BATTERY] CORRESP: (Original Filing)
[July 16, 2013 Jeanne Bennett Division of Corporation Finance Re: China BAK Battery, Inc. Form 10-K for the Fiscal Year Ended September 30, 2012 Filed December 31, 2012 Form 10-Q for the Quarterly Period Ended March 31, 2013 Filed May 20, 2013 File No. 001-32898 Dear Ms. Bennett: Company Staff Commission Form 10-K Form 10-Q On behalf of China BAK]