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                              September 15, 2021

       Chongyi Yang
       Chief Executive Officer
       CHINA CHANGJIANG MINING & NEW ENERGY COMPANY, LTD.
       Room 1907, No. 1038 West Nanjing Road
       Westagate Mall
       Jing   An District, Shanghai, China 200041

                                                        Re: CHINA CHANGJIANG
MINING & NEW ENERGY COMPANY, LTD.
                                                            Registration
Statement on Form 10
                                                            Filed August 18,
2021
                                                            File No. 000-05474

       Dear Mr. Yang:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form 10 filed August 18, 2021

       Business, page 2

   1.                                                   Provide prominent
disclosure about the legal and operational risks associated with your
                                                        intention of being
based in or having the majority of the company   s operations in China.
                                                        Your disclosure should
make clear whether these risks could result in a material change in
                                                        your operations and/or
the value of your common stock or could significantly limit or
                                                        completely hinder your
ability to offer or continue to offer securities to investors and
                                                        cause the value of such
securities to significantly decline or be worthless. Your disclosure
                                                        should address how
recent statements and regulatory actions by China   s government, such
                                                        as those related to the
use of variable interest entities and data security or anti-monopoly
                                                        concerns, has or may
impact the company   s ability to conduct its business, accept foreign
 Chongyi Yang
FirstName LastNameChongyi  Yang& NEW ENERGY COMPANY, LTD.
CHINA CHANGJIANG       MINING
Comapany 15,
September NameCHINA
              2021      CHANGJIANG MINING & NEW ENERGY COMPANY, LTD.
September
Page 2    15, 2021 Page 2
FirstName LastName
         investments, or list on an U.S. or other foreign exchange. Your
disclosure should address,
         but not necessarily be limited to, the risks highlighted in this
section.
2.       In the forepart of your risk factors, disclose the risks that your
corporate structure and
         being based in or having the majority of the company   s operations in
China poses to
         investors. In particular, describe the significant regulatory,
liquidity, and enforcement
         risks with cross-references to the more detailed discussion of these
risks in the
         prospectus. For example, specifically discuss risks arising from the
legal system in China,
         including risks and uncertainties regarding the enforcement of laws
and that rules and
         regulations in China can change quickly with little advance notice;
and the risk that the
         Chinese government may intervene or influence your operations at any
time, or may exert
         more control over offerings conducted overseas and/or foreign
investment in China-based
         issuers, which could result in a material change in your operations
and/or the value of
         your common stock. Acknowledge any risks that any actions by the
Chinese government
         to exert more oversight and control over offerings that are conducted
overseas and/or
         foreign investment in China-based issuers could significantly limit or
completely hinder
         your ability to offer or continue to offer securities to investors and
cause the value of such
         securities to significantly decline or be worthless.
3.       Disclose each permission that you are required to obtain from Chinese
authorities to
         operate and issue securities to foreign investors. State whether you
are covered by
         permissions requirements from the CSRC, CAC or any other entity that
is required to
         approve of your ' operations, and state affirmatively whether you have
received all
         requisite permissions and whether any permissions have been denied.
4.       Provide a clear description of how cash is transferred through your
organization. Quantify
         dividends or distributions made to U.S. investors, the source, and
their tax consequences.
         Describe any restrictions on foreign exchange and your ability to
transfer cash between
         entities, across borders, and to U.S. investors. Describe any
restrictions and limitations on
         your ability to distribute earnings from your businesses, including
subsidiaries, to the
         parent company and U.S. investors as well as the ability to settle
amounts owed.
Risk Factors, page 6

5.       Given the Chinese government   s significant oversight and discretion
over the conduct of
         your business, please revise to separately highlight the risk that the
Chinese government
         may intervene or influence your operations at any time, which could
result in a material
         change in your operations and/or the value of your common stock. Also,
given recent
         statements by the Chinese government indicating an intent to exert
more oversight and
         control over offerings that are conducted overseas and/or foreign
investment in China-
         based issuers, acknowledge the risk that any such action could
significantly limit or
         completely hinder your ability to offer or continue to offer
securities to investors and
         cause the value of such securities to significantly decline or be
worthless.
6.       In light of recent events indicating greater oversight by the
Cyberspace Administration of
 Chongyi Yang
CHINA CHANGJIANG MINING & NEW ENERGY COMPANY, LTD.
September 15, 2021
Page 3
      China over data security, particularly for companies seeking to list on a
foreign exchange,
      please revise your disclosure to explain how this oversight impacts your
business and
      common stockand to what extent you believe that you are compliant with
the regulations
      or policies that have been issued by the CAC to date.
General

7.    It appears from your filing history that you have already registered your
common stock
      under Section 12(g) of the Exchange Act and that it has not yet been
deregistered. As
      such, it is unclear why you are now attempting to register that class of
securities again.
      Please advise or withdraw this registration statement. Likewise, given
the prior
      registration, it appears you are delinquent in your Exchange Act
reporting obligations.
      Please advise of your intent to file overdue reports.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

      Please contact Geoff Kruczek at (202) 551-3641 or Anne Parker, Office
Chief, at (202)
551-3611 with any other questions.



                                                             Sincerely,
FirstName LastNameChongyi Yang
                                          Division of Corporation Finance
Comapany NameCHINA CHANGJIANG MINING & NEW ENERGY COMPANY, LTD.
                                          Office of Manufacturing
September 15, 2021 Page 3
cc:       Rhonda Keaveney
FirstName LastName