ROBERT BRANTL, ESQ.
52 Mulligan Lane
Irvington, NY 10522
914-693-3026
January 11, 2007
Via Fedex
Gary Todd
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Re: Advanced Battery Technologies, Inc.
Form 10-KSB for the year ended December 31, 2005
Filed April 14, 2006
File No. 000-13337
Dear Mr. Todd:
I am counsel to Advanced Battery Technologies, Inc. Advanced Battery filed an 8-K this week reporting that it has recently changed its principal independent. This transition has delayed my client’s response to the comments in the Staff’s letter to Ms. Guohua Wan dated December 8, 2006, as Advanced Battery has requested that its new accountant provide assistance in formulating the responses. We hope to have complete responses to you within the next two weeks.
Sincerely,
/s/ Robert Brantl
Robert Brantl
RB:rk
