NFEC [NF Energyvingrp] CORRESP: NF Energyvingrporation 21-Jia Bei Si Dong Road, Tie
[NF Energyvingrporation 21-Jia Bei Si Dong Road, Tie Xi Qu Shenyang, P.R. China 110021 June 22, 2010 100 F Street NE Attn: John Hartz Sr.st. Chief Accountant Re: NF Energyvingrporation. Dear Mr. Hartz: Form 10-Q for the period ended March 31, 2010 MD&A Liquidity andpital Resources, page 13]