CBAK Energy Technology (CBAT) 8-K Changes in Registrant's Certifying Accountant

Our Ref: CCH1968/SS/KK/A18/CH1516/16

September 29, 2016

U.S. Securities & Exchange Commission
100 F Street, NE
Washington, DC 20549

Ladies and Gentlemen:

We have read the statements concerning our firm contained in Form 8-K of China BAK Battery, Inc. dated and filed with the Securities and Exchange Commission on September 29, 2016, and are in agreement with those statements.

Very truly yours
Crowe Horwath (HK) CPA Limited

Hong Kong, China