<SEC-DOCUMENT>0001062993-13-001610.txt : 20131231
<SEC-HEADER>0001062993-13-001610.hdr.sgml : 20131231
<ACCEPTANCE-DATETIME>20130401164923
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001062993-13-001610
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20130401

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHINA BAK BATTERY INC
		CENTRAL INDEX KEY:			0001117171
		STANDARD INDUSTRIAL CLASSIFICATION:	MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES [3690]
		IRS NUMBER:				880442833
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		BAK INDUSTRIAL PARK, NO. 1 BAK STREET
		STREET 2:		KUICHONG TOWN, LONGGANG DISTRICT
		CITY:			SHENZHEN PEOPLE
		STATE:			F4
		ZIP:			518119
		BUSINESS PHONE:		86-755-8977-0093

	MAIL ADDRESS:	
		STREET 1:		BAK INDUSTRIAL PARK, NO. 1 BAK STREET
		STREET 2:		KUICHONG TOWN, LONGGANG DISTRICT
		CITY:			SHENZHEN PEOPLE
		STATE:			F4
		ZIP:			518119

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MEDINA COFFEE INC
		DATE OF NAME CHANGE:	20000626
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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   <TITLE>China BAK Battery, Inc.: Correspondence - Filed by newsfilecorp.com</TITLE>
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<P align=justify><img border="0" src="corres1.jpg" width="108" height="67"><br>
Pillsbury Winthrop Shaw Pittman LLP <BR>2300 N Street, NW |
Washington, DC 20037-1122 | tel 202.663.8000 | fax 202.663.8007 <BR></P>
<P align=right>Qixiang Sun, Esq. <BR>tel 202.663.8349
<BR>qixiang.sun@pillsburylaw.com <BR></P>
<P align=justify>April 1, 2013 </P>
<P align=justify><U>VIA EDGAR</U> </P>
<P align=justify>Ms. Jeanne Bennett <BR>Division of Corporation
Finance<BR>Securities and Exchange Commission<BR>100 F Street, NE
<BR>Washington, D.C. 20549<BR></P>
<TABLE
style="BORDER-COLOR: black; FONT-SIZE: 10pt; BORDER-COLLAPSE: collapse; "
cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left width="5%">&nbsp;</TD>
    <TD align=left width="5%"><B>Re:</B> </TD>
    <TD align=left width="90%"><B>China BAK Battery, Inc.</B> </TD></TR>
  <TR vAlign=top>
    <TD align=left width="5%">&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="90%"><B>Form 10-K for the Fiscal Year Ended
      September 30, 2012</B> </TD></TR>
  <TR vAlign=top>
    <TD align=left width="5%">&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="90%"><B>Filed December 31, 2012</B> </TD></TR>
  <TR vAlign=top>
    <TD align=left width="5%">&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="90%"><B>Form 10-Q for the Quarterly Period Ended
      December 31, 2012</B> </TD></TR>
  <TR vAlign=top>
    <TD align=left width="5%">&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="90%"><B>Filed February 14, 2013</B> </TD></TR>
  <TR vAlign=top>
    <TD align=left width="5%">&nbsp;</TD>
    <TD align=left width="5%">&nbsp; </TD>
    <TD align=left width="90%"><B>File No. 001-32898</B> </TD></TR></TABLE>
<P align=justify>Dear Ms. Bennett: </P>
<P align=justify style="text-indent: 10%">Reference is made to the letter, dated March 1, 2013, setting
forth the comments (the &#147;<U>Comment Letter</U>&#148;) of the staff of the Division of
Corporation Finance of the Securities and Exchange Commission (the
&#147;<U>Staff</U>&#148;) regarding the above-referenced annual report on Form 10-K for
the fiscal year ended September 30, 2012 and the quarterly report on Form 10-Q
for the period ended December 31, 2012 of China BAK Battery, Inc. (the
&#147;<U>Company</U>&#148;). The letter was resent to the Company on March 21, 2013. The
letter requests the Company to respond within ten business days from the date of
such letter.</P>
<P align=justify style="text-indent: 10%">Due to the fact that it has not completed the process of
preparing and integrating the information requested by the Staff, the Company is
unable to respond within the prescribed time period. As a result, I am hereby
requesting, on behalf of the Company, an extension for filing its responses to
the Comment Letter. The Company will use diligent efforts to provide its
responses to the Staff by the close of business on April 15, 2013. </P>
<P align=justify style="text-indent: 10%">Should you have any questions regarding this letter, please do
not hesitate to contact me at (202) 663-8349. </P>
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cellSpacing=0 cellPadding=0 width="100%" border=0>

  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%">Sincerely, </TD></TR>
  <TR>
    <TD >&nbsp;</TD>
    <TD width="50%">&nbsp; </TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%"><U>/s/ Qixiang
      Sun&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      </U>&nbsp;</TD></TR>
  <TR vAlign=top>
    <TD align=left >&nbsp;</TD>
    <TD align=left width="50%">Qixiang Sun </TD></TR></TABLE>
<P align=justify>www.pillsburylaw.com </P>
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