[Registration No. 333-171313 ––––––––––––––– AMENDMENT NO. 1 TO FORM S-3 –––––––––––––––– THT HEAT TRANSFER TECHNOLOGY, INC. NEVADA 20-5463509 THT Industrial Park Guohong Zhao With copies to: Approximate date of commencement of proposed sale to the public: –––––––––––––––– Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] Smaller reporting company [X] CALCULATION OF REGISTRATION FEE Title of] [January 7, 2011 THT Heat Transfer Technology, Inc. Re: Registration Statement on Form S-3 Ladies and Gentlemen: In arriving at the opinions expressed below, we have examined and relied on the following documents: (a) the Articles of Incorporation of the Company; (b) the Bylaws of the Company; (c) the consents of the Board of Directors of the Company provided to] [January 10, 2011 Private and Confidential The Board of Directors Dear Sirs Consent of Independent Registered Public Accounting Firm We hereby consent to the use in this Registration Statement on Amendment No. 1 to Form S-3 of our auditor's report dated March 29, 2010 relating to the consolidated financial statements of THT Heat Transfer Technology, Inc. (the "Company") as of] [THT Heat Transfer Technology, Inc. January 10, 2011 By EDGAR Transmission and by Hand Delivery Re: THT Heat Transfer Technology, Inc. Form S-3 Filed December 21, 2010 File No. 333-171313 Dear Ms. Dickerson: THT Company Staff Commission On behalf of THT Heat Transfer Technology, Inc. (“ For the convenience of the Staff, each of the Staff’s comments is included and]