# EDGAR Filing Document

**Accession Number:** 0000721693
**File Stem:** 0001213900-26-014877
**Filing Date:** 2026-2
**Character Count:** 2444
**Document Hash:** 6c86c5d51cde542e5b23bd3df9acc087
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-014877.hdr.sgml**: 20260521

**ACCESSION NUMBER**: 0001213900-26-014877

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260211

**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

**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**

February 11, 2026

**<u>VIA EDGAR</u>**

U.S. Securities & Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, NE

Washington, D.C. 20549

Attn: Scott Anderegg

---

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

---

Dear Mr. Anderegg:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Smart Powerr Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement on Form S-1 (File No. 333-292500) so that it will become effective at 5:00 p.m. ET on Friday, February 13, 2026, or as soon as thereafter practicable.

---

| |
|:---|
| Very truly yours, |
| /s/ Yongjiang Jackie Shi |
| Yongjiang Jackie Shi |
| Chief Financial Officer |

---

cc: McLaughlin & Stern, LLP