[September 30, 2011 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: H. Christopher Owings, Assistant Director Re: China Recycling Energy Corporation Amendment No. 1 to Form S-3 Registration Statement File No. 333-174484 Dear Mr. Owings: On behalf of our client, China Recycling Energy Corporation (“CREG” or the “Company” and sometimes referred to as “we” or “our”), this]
[September 30, 2011 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: H. Christopher Owings, Assistant Director Re: China Recycling Energy Corporation Amendment No. 1 to Form S-3 Registration Statement File No. 333-174484 Dear Mr. Owings: On behalf of our client, China Recycling Energy Corporation (“CREG” or the “Company” and sometimes referred to as “we” or “our”), this]
[AMENDMENT NO. 1 to FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 China Recycling Energy Corporation Nevada 90-0093373 (State or Other Jurisdiction of Incorporation or Organization) (I.R.S. Employer Identification Number) 12/F, Tower A Chang An International Building No. 88 Nan Guan Zheng Jie Xi’an City, Shaanxi Province China + 86-29-8769-1097 Guohua Ku, Chief Executive Officer 12/F, Tower A] [September 30, 2011 China Recycling Energy Corporation 12/F, Tower A Chang An International Building No. 88 Nan Guan Zheng Jie Xi’an City, Shaanxi Province, China Gentlemen: Company Registration Statement Commission Securities Act Common Stock Board of Directors September 30, 2011 Page 2 Very truly yours, McKenna Long & Aldridge LLP McKenna Long & Aldridge LLP] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in the Registration Statement (Amendment No. 1) on Form S-3, of China Recycling Energy Corporation Encino, California September 30, 2011 EX-23.1 3 v236210_ex23-1.htm]
[AMENDMENT NO. 1 to FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 China Recycling Energy Corporation Nevada 90-0093373 (State or Other Jurisdiction of Incorporation or Organization) (I.R.S. Employer Identification Number) 12/F, Tower A Chang An International Building No. 88 Nan Guan Zheng Jie Xi’an City, Shaanxi Province China + 86-29-8769-1097 Guohua Ku, Chief Executive Officer 12/F, Tower A] [September 30, 2011 China Recycling Energy Corporation 12/F, Tower A Chang An International Building No. 88 Nan Guan Zheng Jie Xi’an City, Shaanxi Province, China Gentlemen: Company Registration Statement Commission Securities Act Common Stock Board of Directors September 30, 2011 Page 2 Very truly yours, McKenna Long & Aldridge LLP McKenna Long & Aldridge LLP] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in the Registration Statement (Amendment No. 1) on Form S-3, of China Recycling Energy Corporation Encino, California September 30, 2011 EX-23.1 3 v236210_ex23-1.htm]
[THE9 LIMITED Jun Zhu Chairman and Chief Executive Officer 2 3 Red 5 Singapore Pte. Ltd. will substitute Webzen, Inc. for Publishing Firefall Shanghai, China September 30, 2011.]
[THE9 LIMITED Jun Zhu Chairman and Chief Executive Officer 2 3 Red 5 Singapore Pte. Ltd. will substitute Webzen, Inc. for Publishing Firefall Shanghai, China September 30, 2011.]
