[April 2, 2013 Ms. Tia Jenkins Re: Chinard Bloodrporation Form 20-F for the fiscal year ended March 31, 2012 Filed July 31, 2012 File No. 001-34541 Dear Ms. Jenkins: Very truly yours, CHINARD BLOODRPORATIONbert Chen Chief Financial Officer filename1.htm 1RRESP]
[April 2, 2013 Ms. Tia Jenkins Re: Chinard Bloodrporation Form 20-F for the fiscal year ended March 31, 2012 Filed July 31, 2012 File No. 001-34541 Dear Ms. Jenkins: Very truly yours, CHINARD BLOODRPORATIONbert Chen Chief Financial Officer filename1.htm 1RRESP]
[April 1, 2013 Division of Corporation Finance 100 F Street, N.E. Attention: Caroline Kim and Sirimal Mukerjee, Staff Attorneys Re: Recon Technology Ltd. Form 10-K for Fiscal Year Ended June 30, 2012 Filed September 28, 2012 File No. 1-34409 Dear Ms. Kim and Mr. Mukerjee: Form 10-K for Fiscal Year Ended June 30, 2012 Management’s Discussion and Analysis of Financial]
[Qixiang Sun, Esq. April 1, 2013 VIA EDGAR Ms. 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 December 31, 2012 Filed February 14, 2013 File No. 001-32898 Dear Ms. Bennett: Comment Letter Staff Company Reference is made to the letter,]
[April 1, 2013 Division of Corporation Finance 100 F Street, N.E. Attention: Caroline Kim and Sirimal Mukerjee, Staff Attorneys Re: Recon Technology Ltd. Form 10-K for Fiscal Year Ended June 30, 2012 Filed September 28, 2012 File No. 1-34409 Dear Ms. Kim and Mr. Mukerjee: Form 10-K for Fiscal Year Ended June 30, 2012 Management’s Discussion and Analysis of Financial]
[Qixiang Sun, Esq. April 1, 2013 VIA EDGAR Ms. 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 December 31, 2012 Filed February 14, 2013 File No. 001-32898 Dear Ms. Bennett: Comment Letter Staff Company Reference is made to the letter,]
[NF ENERGY SAVINGS CORPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 March 29, 2013 Mr. John Cash Branch Chief Exchange Commission Re: NF Energy Saving Corporation Form 10-K for the year ended December 31, 2011 Filed March 28, 2012 Form 10-Q for the quarter ended September 30, 2012 Filed November 13, 2012 File No.]
[NF ENERGY SAVINGS CORPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 March 29, 2013 Mr. John Cash Branch Chief Exchange Commission Re: NF Energy Saving Corporation Form 10-K for the year ended December 31, 2011 Filed March 28, 2012 Form 10-Q for the quarter ended September 30, 2012 Filed November 13, 2012 File No.]
[NF ENERGY SAVINGS CORPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 March 29, 2013 Mr. John Cash Branch Chief Exchange Commission Re: NF Energy Saving Corporation Form 10-K for the year ended December 31, 2011 Filed March 28, 2012 Form 10-Q for the quarter ended September 30, 2012 Filed November 13, 2012 File No.]
[NF ENERGY SAVINGS CORPORATION ROOM 3106, BLOCK C, 390 QINGNIAN AVENUE HEPING DISTRICT SHENYANG, P.R. CHINA 110002 March 29, 2013 Mr. John Cash Branch Chief Exchange Commission Re: NF Energy Saving Corporation Form 10-K for the year ended December 31, 2011 Filed March 28, 2012 Form 10-Q for the quarter ended September 30, 2012 Filed November 13, 2012 File No.]
