United States securities and exchange commission logo




                                                                                
                     December 21, 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 
Fiscal Year Ended December 31, 2022
                                                            File No. 001-32898

       Dear Thierry Jiewei Li:

              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
                                                                                
                     Disclosure Review Program