# EDGAR Filing Document

**Accession Number:** 0000721693
**File Stem:** 0001213900-25-054697
**Filing Date:** 2025-6
**Character Count:** 2812
**Document Hash:** e3323a73be591c4ca9d5cb724511833b
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-054697.hdr.sgml**: 20250718

**ACCESSION NUMBER**: 0001213900-25-054697

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250616

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Smart Powerr Corp.
- **CENTRAL INDEX KEY:** 0000721693
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-BUSINESS SERVICES, NEC [7389]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 900093373
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 4/F, TOWER C, RONG CHENG YUN GU BUILDING
- **STREET 2:** KEJI 3RD ROAD, YANTA DISTRICT
- **CITY:** XI'AN CITY, SHAANXI PROVINCE
- **STATE:** F4
- **ZIP:** 710075
- **BUSINESS PHONE:** 86-29-8765-1097

**MAIL ADDRESS:**
- **STREET 1:** 4/F, TOWER C, RONG CHENG YUN GU BUILDING
- **STREET 2:** KEJI 3RD ROAD, YANTA DISTRICT
- **CITY:** XI'AN CITY, SHAANXI PROVINCE
- **STATE:** F4
- **ZIP:** 710075

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CHINA RECYCLING ENERGY CORP
- **DATE OF NAME CHANGE:** 20070309

**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

**<u>SMART POWERR CORP.</u>**

June 16, 2025

<u>VIA EDGAR</u>

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C., 20549

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| | |
|:---|:---|
| **Re:** | **Smart Powerr Corp.** |
|  | **Registration Statement on Form S-1** |
|  | **File No. 333-286858** |
|  | **Request for Acceleration of Effectiveness** |

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Ladies and Gentlemen:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Smart Powerr Corp. hereby requests acceleration of the effectiveness of the above-referenced Registration Statement on Form S-1, as amended, so that such Registration Statement will become effective at 4:00 p.m., Eastern Time, on June 18, 2025, or as soon thereafter as practicable.

The Company understands that the Commission will consider this request for acceleration of the effective date of the Registration Statement as a confirmation of the fact that the Company is aware of its responsibilities under the Securities Act as they relate to the proposed public offering of the securities specified in the Registration Statement.

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| | | |
|:---|:---|:---|
| Very truly yours, | Very truly yours, | Very truly yours, |
| **Smart Powerr Corp.** | **Smart Powerr Corp.** | **Smart Powerr Corp.** |
| By: | /s/ Guohua Ku | /s/ Guohua Ku |
|  | Name: | Guohua Ku |
|  | Title: | Chief Executive Officer and Chairman of the Board |

---