CREG [CHINA RECYCLING ENERGY] CORRESP: (Original Filing)
[Albany Atlanta Brussels Denver Los Angeles Miami New York Thomas Wardell 404.527.4990 mckennalong.com Northern Virginia Orange County Rancho Santa Fe San Diego San Francisco Seoul email address twardell@mckennalong.com June 10, 2014 Via EDGAR Division of Corporation Finance Attn: Mara Ransom, Assistant Director Lilyanna Peyser, Legal Branch Chief Scott M. Anderegg Re: China Recycling Energy Corporation Registration Statement on Form S-3]