May 13, 2015
VIA EDGAR FILING
United States Securities and Exchange Commission
Division of Corporate Finance
Washington, D.C. 20549-7010
Attn: Larry Spirgel, Assistant Director
| Re: | ChinaEnergyTechnologyCorp.,LTD. |
Dear Mr. Spirgel:
On behalf of our client, China Energy Technology Corp., Ltd., a Nevada corporation (the “Company”), we are submitting this letter as a preliminary response to your Form 8-K comment letter dated April 23, 2015 (the “Letter”).
The Company intends and expects to file a complete response to the Letter, along with a conforming amendment to its Current Report on Form 8-K (the “Form 8-K”) originally filed with the Commission on March 31, 2015, by May 20, 2015.
We thank you for your patience with respect to the timing of the Company’s submitting a response to the Letter and in the filing an amendment to the Form 8-K.
If you have any questions or comments with respect to the response that we have provided above, please contact me at 212-400-6900. Thank you for your consideration.
Very truly yours,
/s/ Paul C. Levites
Paul C. Levites, Esq.
cc: Emily Drazan, Staff Attorney
Celeste M. Murphy, Legal Branch Chief
Securities and Exchange Commission
Quan Ji, Chief Executive Officer
China Energy Technology Corp., Ltd.