RCON [Recon Technology] CORRESP: March 1, 2013 Division of Corporation Finance 100
[March 1, 2013 Division of Corporation Finance 100 F Street, N.E. Attention: Caroline Kim and Sirimal Mukerjee, Staff Attorneys Dear Ms. Kim and Mr. Mukerjee: Form 10-K for Fiscal Year Ended June 30, 2012 Business, page 1 1. We note your disclosure at page 12 relating to the Catalogue of Industries for Guiding Foreign Investment (Revised 2007). Please update your]