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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0001010549-08-000195.txt : 20080514
<SEC-HEADER>0001010549-08-000195.hdr.sgml : 20080514
<ACCEPTANCE-DATETIME>20080317163612
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001010549-08-000195
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080317

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CHINA RECYCLING ENERGY CORP
		CENTRAL INDEX KEY:			0000721693
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				900093373
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		429 GUANGDONG ROAD
		CITY:			SHANGHAI
		STATE:			F4
		ZIP:			200001
		BUSINESS PHONE:		86-21 6336-8686

	MAIL ADDRESS:	
		STREET 1:		429 GUANGDONG ROAD
		CITY:			SHANGHAI
		STATE:			F4
		ZIP:			200001

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CHINA DIGITAL WIRELESS INC
		DATE OF NAME CHANGE:	20040810

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BOULDER ACQUISITIONS  INC
		DATE OF NAME CHANGE:	20020430

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BOULDER BREWING CO
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<head>
<title>China Recycling Energy Corporation - Correspondence</title>
</head>

<body>

<div style="border-top: 1px solid; padding-top: 1px">
  <hr color="#000000" SIZE="5">
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<p><font size="2">Linda van Doorn <br>
Jorge Bonilla <br>
Securities and Exchange Commission <br>
Division of Corporation Finance <br>
Mail Stop 4561 <br>
450 Fifth Street, N.W. <br>
Washington, D.C. 20549 </font></p>
<b>
<p ALIGN="JUSTIFY"><font size="2">RE:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Item 4-02 Form 8-K <br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Filed March 6, 2008 <br>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
File No. 000-12536 </font></p>
</b>
<p><font size="2">Date: March 17, 2008 </font></p>
<p><font size="2">Dear Ladies and Gentlemen, </font></p>
<p ALIGN="JUSTIFY"><font size="2">On behalf of China Recycling Energy
Corporation (the &quot;Company&quot;), in connection with the above referenced reports, we
are hereby providing you the following responses to the comments in your letter
dated March 7, 2008: </font></p>
<b>
<p><font size="2">Comment: </font></p>
</b>
<p><font size="2">1. Please revise to describe the nature of the error and how
you reflected the restatement. </font></p>
<b>
<p><font size="2">Response: </font></p>
</b>
<p><font size="2">We have revised the Form 8-K to describe the nature of the
error and how we reflected the restatement. Please see the Form 8-K/A filed on
March 17, 2008 for details. </font></p>
<b>
<p><font size="2">Comment: </font></p>
</b>
<p ALIGN="JUSTIFY"><font size="2">2. We noted the date of the restatement
disclosed in your Form 8-K is inconsistent with the date of the restatement
disclosed in your accountants report included in the Form 10-KSB/A-2. Please
revise as appropriate to clarify this conflict. </font></p>
<b>
<p><font size="2">Response: </font></p>
</b>
<p><font size="2">We have corrected the inconsistence in the Form 8-K/A filed on
March 17, 2008. </font></p>
<hr color="#000000" size="5"><p Style='page-break-before:always'><b>
<p align="center"><font size="2">Acknowledgement Statement </font></p>
</b>
<p><font size="2">In connection to responding to all the comments of the
Securities and Exchange Commission, China Recycling Energy Corporation
(&quot;Company&quot;) hereby acknowledges that: </font></p>
<p><font size="2">1. The Company is responsible for the adequacy and accuracy of
the disclosure in the filings; </font></p>
<p><font size="2">2. Staff comments or changes to disclosure in response to
staff comments do not foreclose the Commission from taking any action with
respect to the filings; and </font></p>
<p><font size="2">3. The Company may not assert Staff comments as a defense in
any proceeding initiated by the Commission or any person under the federal
securities laws of the United States. </font></p>
<p><font size="2">If you have any questions or comments regarding the foregoing,
please do not hesitate to contact me at telephone: 011-86-29-87651098 or fax:
011-86-29-87651099. </font></p>
<p><font size="2"><u>/s/ Guangyu Wu&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></font></p>
<p><font size="2">Guangyu Wu <br>
Chief Executive Officer <br>
China Recycling Energy Corporation </font></p>
<hr color="#000000" size="5">

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