# EDGAR Filing Document

**Accession Number:** 0000721693
**File Stem:** 0000000000-26-000174
**Filing Date:** 2026-1
**Character Count:** 2711
**Document Hash:** bda08844e667ec2ee44966a0ea5b1652
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-000174.hdr.sgml**: 20260521

**ACCESSION NUMBER**: 0000000000-26-000174

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260107

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 333-292500

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-126663

## Text-Extract

```

                                                           January 7, 2026

Guohua Ku
Chief Executive Officer
Smart Powerr Corp.
4/F, Tower C
Rong Cheng Yun Gu Building Keji 3rd Road, Yanta District
Xi An City, Shaan Xi Province, China 710075

       Re: Smart Powerr Corp.
           Registration Statement on Form S-1
           Filed December 30, 2025
           File No. 333-292500
Dear Guohua Ku:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Scott Anderegg at 202-551-3342 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services
cc:   Steven W. Schuster

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._