CREG [CHINA RECYCLING ENERGY] CORRESP: August 27, 2013 Via EDGAR Division of Corporation
[August 27, 2013 Via EDGAR Division of Corporation Finance Attn: William H. Thompson, Accounting Branch Chief Tony Watson Re: China Recycling Energy Corporation Amendment No. 1 to Form 10-K for Fiscal Year Ended December 31, 2011 Filed July 18, 2013 Response dated August 5, 2013 File No. 001-34625 Dear Mr. Thompson: On behalf of our client, China Recycling Energy Corporation]