United States securities and exchange commission logo
November 23, 2022
Xiangyu Pei
Interim Chief Financial Officer
CBAK Energy Technology, Inc.
BAK Industrial Park, Meigui Street
Huayuankou Economic Zone
Dalian City, Liaoning Province
People's Republic of China, 116450
Re: CBAK Energy
Technology, Inc.
Form 10-K for the
Year Ended December 31, 2021
Filed April 15,
2022
File No. 001-32898
Dear Xiangyu Pei:
We have completed our review of your filing. We remind you that
the company and its
management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing