CHINA ENERGY CORPORATION
6130 Elton Avenue, Las Vegas, Nevada 89107 Tel: 1-702- 216-0472
| January 18, 2007 |
| Securities and Exchange Commission Judiciary Plaza 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Jennifer Hardy, Esq. |
| Dear Ms. Hardy: | |
| Re: | China Energy Corporation |
| Registration Statement on Form SB-2 – Amendment No. 5 | |
| Commission File No. 333-128608 | |
Thank you for your letter and comments dated January 18, 2007. We enclose for filing pursuant to theSecurities Act of 1933the Amendment No. 6 to the Registration Statement on Form SB-2 for China Energy Corporation, the “Company”), which has been amended pursuant to your comment.
Responses to each comment are referenced to the changes made in the Form SB2/A.
The corresponding answer to your question is as follows:
Exhibit 23.1 – Consent of Independent Certified Public Accountant
| 1. | We have filed a consent letter from our independent accountant to use his audit report on Exhibit 23.1 dated January 18, 2007. |
If you have any questions, please contact our US filing agent at (604) 697-8899. Thank you.
Yours truly,
China Energy Corporation
/s/ “WenXiang Ding”
WenXiang Ding,
President
