[Registration No. 333-172049 ––––––––––––––– AMENDMENT NO. 2 TO –––––––––––––––– THT HEAT TRANSFER TECHNOLOGY, INC. NEVADA (State or other jurisdiction of incorporation or organization) 20-5463509 (I.R.S. Employer Identification No.) THT Industrial Park Guohong Zhao (Names and addresses, including zip codes, and telephone numbers, including area codes, of agents for service) With copies to: Approximate date of commencement of proposed sale to] [THT Heat Transfer Technology, Inc. March 30, 2011 By EDGAR Transmission and by Hand Delivery Sherry Haywood Re: THT Heat Transfer Technology, Inc. Dear Ms. Haywood: 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 is followed by the corresponding response of]

[Registration No. 333-172049 ––––––––––––––– AMENDMENT NO. 1 TO –––––––––––––––– 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 each class] [THT Heat Transfer Technology, Inc. March 10, 2011 By EDGAR Transmission and by Hand Delivery Re: THT Heat Transfer Technology, Inc. Form S-3 Filed February 3, 2011 File No. 333-172049 Dear Ms. Haywood: 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]