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                              September 14, 2023

       Thierry Jiewei Li
       Chief Financial Officer
       CBAK Energy Technology, Inc.
       CBAK Industrial Park, Meigui Street, Huayuankou
       Economic Zone, Dalian City
       Liaoning Province, China 116450

                                                        Re: CBAK Energy 
Technology, Inc.
                                                            Form 10-K for the 
Fiscal Year Ended December 31, 2022
                                                            File No. 001-32898

       Dear Thierry Jiewei Li:

              We have limited our review of your filing to the submission 
and/or disclosures as
       required by Item 9C of Form 10-K and have the following comment. In our 
comment, we may
       ask you to provide us with information so we may better understand your 
disclosure.

              Please respond to this comment within ten business days by 
providing the requested
       information or advise us as soon as possible when you will respond.

                                                        After reviewing your 
response to this comment, we may have additional comments.

       Form 10-K for the Fiscal Year Ended December 31, 2022

       Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent 
Inspections, page 49

   1.                                                   We note that during 
your fiscal year 2022 you were identified by the Commission
                                                        pursuant to Section 
104(i)(2)(A) of the Sarbanes-Oxley Act of 2002 (15 U.S.C.
                                                        7214(i)(2)(A)) as 
having retained, for the preparation of the audit report on your financial
                                                        statements included in 
the Form 10-K, a registered public accounting firm that has a
                                                        branch or office that 
is located in a foreign jurisdiction and that the Public Company
                                                        Accounting Oversight 
Board had determined it is unable to inspect or investigate
                                                        completely because of a 
position taken by an authority in the foreign jurisdiction. Please
                                                        provide the 
documentation required by Item 9C(a) of Form 10-K in the EDGAR
                                                        submission form    
SPDSCL-HFCAA-GOV    or tell us why you are not required to do so.
                                                        Refer to the Staff 
Statement on the Holding Foreign Companies Accountable Act and the
                                                        Consolidated 
Appropriations Act, 2023, available on our website at
                                                        
https://www.sec.gov/corpfin/announcement/statement-hfcaa-040623.
 Thierry Jiewei Li
CBAK Energy Technology, Inc.
September 14, 2023
Page 2



        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.

       Please contact Jennifer Gowetski at 202-551-3401 or Andrew Mew at 
202-551-3377 with
any questions.



FirstName LastNameThierry Jiewei Li                       Sincerely,
Comapany NameCBAK Energy Technology, Inc.
                                                          Division of 
Corporation Finance
September 14, 2023 Page 2                                 Disclosure Review 
Program
FirstName LastName