CBAK [CHINA BAK BATTERY] CORRESP: November 18, 2013 Jeanne Bennett Re: China BAK
[November 18, 2013 Jeanne Bennett 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 June 30, 2013 Filed August 19, 2013 File No. 001-32898 Dear Ms. Bennett: Company Staff Commission Form 10-K Form 10-Q On behalf of China BAK Battery, Inc. (the ]