CREG [CHINA RECYCLING ENERGY] CORRESP: (Original Filing)
[Albany Atlanta Brussels Denver Los Angeles www.mckennalong.com New York Philadelphia San Diego San Francisco THOMAS WARDELL (404) 527-4990 EMAIL ADDRESS twardell@mckennalong.com March 30, 2011 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: William H. Thompson, Accounting Branch Chief Adam Phippen Re: China Recycling Energy Corporation Amendment No. 1 to Form 10-K for Fiscal Year Ended December 31,]