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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange Commission
  on April 18, 2025</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">Registration No. 333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><DIV STYLE="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">UNITED STATES</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">SECURITIES AND EXCHANGE COMMISSION</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">WASHINGTON, D.C. 20549</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">FORM S-8</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">REGISTRATION STATEMENT</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">UNDER</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">THE SECURITIES ACT OF 1933</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SMART POWERR CORP.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(Exact name of registrant as specified in its
  charter)</B></P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Nevada</B></FONT></TD>
      <TD STYLE="padding: 0pt 0pt 1.5pt; text-align: center; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; text-align: center; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; width: 49%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>90-0093373 </B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State or other jurisdiction of<BR>
   incorporation or organization)</FONT></TD>
      <TD STYLE="text-align: center; padding: 0pt">&nbsp;</TD>
      <TD STYLE="text-align: center; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(I.R.S. Employer<BR>
   Identification Number)</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; padding: 0pt">&nbsp;</TD>
      <TD STYLE="text-align: center; padding: 0pt">&nbsp;</TD>
      <TD STYLE="text-align: center; padding: 0pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>4/F, Tower C<BR>
   Rong Cheng Yun Gu Building <BR>
  Keji 3rd Road, Yanta District <BR>
  Xi&rsquo;an City, Shaan Xi Province,&nbsp;China&nbsp;</B></FONT></TD>
      <TD STYLE="padding: 0pt 0pt 1.5pt; vertical-align: bottom; text-align: center">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; vertical-align: bottom; text-align: center; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>710075 </B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: center; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address of Principal Executive Offices)</FONT></TD>
      <TD STYLE="text-align: center; padding: 0pt">&nbsp;</TD>
      <TD STYLE="text-align: center; padding: 0pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Zip Code)</FONT></TD></TR>
    </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>China Recycling Energy Corporation Omnibus Equity
  Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Full title of the plans)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Vcorp Services, LLC</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>701 S Carson St Suite #200,</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Carson City, NV 89701</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">(Name, address, including
  zip code, and telephone number, including area code, of agent for service)</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">Copies to:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Steven W. Schuster, Esq.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>McLaughlin &amp; Stern, LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>260 Madison Avenue, 18<SUP>th</SUP>&nbsp;Floor</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>New York, NY 10016</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Tel: (212) 448-1100</B></P>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B></B></P>
  
  <P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt; text-indent: 0.5in">Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See the definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo;
  and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    <TR STYLE="vertical-align: bottom">
      <TD><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD>
      <TD><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9746;</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD STYLE="vertical-align: bottom">&nbsp;</TD>
      <TD><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
      <TD STYLE="vertical-align: bottom"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9744;</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt; text-align: justify; text-indent: 0.5in">If an emerging growth company,
  indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised
  financial accounting standards provided to Section 7(a)(2)(B) of the Securities Act. <FONT STYLE="font-family: Times New Roman, Times, Serif">&#9744;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 1.</B>&nbsp;<B>Plan Information.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Registrant shall deliver or cause to be delivered documents containing
  the information specified by Part I of this Registration Statement to participants in the China Recycling Energy Corporation Omnibus Equity
  Plan (the &ldquo;Plan&rdquo;) to which this Registration Statement relates, as specified in Rule 428(b)(1) promulgated by the Securities
  and Exchange Commission (the &ldquo;Commission&rdquo;) under the Securities Act. The Registrant is not filing such documents with the
  Commission as such documents are not required to be filed, either as part of this Registration Statement or as prospectuses or prospectus
  supplements, but these documents (along with the documents incorporated by reference into this Registration Statement pursuant to Item
  3 of Part II hereof) constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 2.</B>&nbsp;<B>Registrant Information and Employee Plan Annual
  Information.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following documents are
  available without charge, upon written or oral request, by contacting Mr. Guohua Ku, the Chief Executive Officer of the Company, at the
  address and telephone number listed below: 1) any of the documents incorporated by reference in Item 3 of Part II of this Registration
  Statement (which documents are incorporated by reference in this Section 10(a) Prospectus); and 2) other documents required to be delivered
  to eligible employees, pursuant to Rule 428(b):</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">SMART POWERR CORP.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">4/F, Tower C</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Rong Cheng Yun Gu Building Keji 3rd Road, Yanta
  District</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Xi An City, Shaan Xi Province</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">China 710075</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">(011) 86-29-8765-1098&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 2; Options: NewSection -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>PART II</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0.5in"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>Item 3.</B></FONT></TD>
      <TD><FONT STYLE="font-size: 10pt"><B>Incorporation of Documents by Reference.</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Company hereby incorporates
  by reference in this Registration Statement the following documents and information previously filed with the Securities and Exchange
  Commission:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt; width: 0.5in">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt; width: 0.25in"><FONT STYLE="font-size: 10pt">&#9679;&nbsp;</FONT></TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-size: 10pt">the Company&rsquo;s Annual Report on <U STYLE="text-decoration: none"><A HREF="http://www.sec.gov/Archives/edgar/data/721693/000101376225003648/ea0233627-10k_smart.htm">Form 10-K</A></U> for the year ended December 31, 2024 (filed on March 28, 2025);</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt">&#9679;&nbsp;</FONT></TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-size: 10pt">the Company&rsquo;s Current Reports on Form 8-K filed on <A HREF="http://www.sec.gov/Archives/edgar/data/721693/000121390025001185/ea0226855-8k_smart.htm">January 6, 2025</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/721693/000121390025017099/ea0232058-8k_smart.htm">February 25, 2025</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/721693/000121390025021927/ea0233540-8k_smart.htm">March 10, 2025</A>, <A HREF="http://www.sec.gov/Archives/edgar/data/721693/000121390025023725/ea0234111-8k_smart.htm">March 13, 2025</A> and <A HREF="http://www.sec.gov/Archives/edgar/data/721693/000121390025025812/ea0236298-8k_smart.htm">March 31, 2025</A>;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt">&#9679;&nbsp;</FONT></TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-size: 10pt">the Company&rsquo;s Definitive Proxy Statement on&nbsp;<A HREF="http://www.sec.gov/Archives/edgar/data/721693/000121390024097074/ea0220667-01.htm">Schedule 14A</A>, filed with the SEC on November 13, 2024; and</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt">&#9679;&nbsp;</FONT></TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-size: 10pt">the description of the Company&rsquo;s common stock contained in its Registration Statement on the <A HREF="http://www.sec.gov/Archives/edgar/data/721693/000101054905000525/chinadigsb2a3063005.txt">Form SB-2</A> filed with the Commission on July 29, 2005, and any amendment or report filed for the purpose of updating such description.</FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">All documents filed by the
  Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended, subsequent to the effective
  date of this Registration Statement, prior to the filing of a post-effective amendment to this Registration Statement indicating that
  all securities offered hereby have been sold or deregistering all securities then remaining unsold, shall be deemed to be incorporated
  by reference herein and to be part hereof from the date of filing of such documents; provided, however, that documents or information
  deemed to have been furnished and not filed in accordance with Commission rules shall not be deemed incorporated by reference into this
  Registration Statement. Any statement contained in any document incorporated or deemed to be incorporated by reference herein shall be
  deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in
  any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.
  Any such statement so modified or superseded shall not be deemed to constitute a part of this Registration Statement, except as so modified
  or superseded.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>Item 4.</B></FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Description of Securities.</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not Applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>Item 5.</B></FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Interests of Named Experts and Counsel.</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">None.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>Item 6.</B></FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Indemnification of Directors and Officers.</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The Nevada Revised Statutes permits our board
  of directors to indemnify any person against expenses (including attorneys&rsquo; fees), judgments, fines, and amounts paid in settlement
  actually and reasonably incurred by him or her in connection with any threatened, pending, or completed action, suit, or proceeding in
  which such person is made a party by reason of his or her being or having been a director, officer, employee, or agent of us, or serving
  or having served, at our request, as a director, officer, employee, or agent of another corporation, partnership, joint venture, trust,
  or other enterprise, in terms sufficiently broad to permit such indemnification under certain circumstances for liabilities (including
  reimbursement for expenses incurred) arising under the Securities Act. The statute provides that indemnification pursuant to its provisions
  is not exclusive of other rights of indemnification to which a person may be entitled under any bylaw, agreement, vote of stockholders
  or disinterested directors, or otherwise.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></P>
  
  <!-- Field: Page; Sequence: 3; Options: NewSection; Value: 1 -->
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      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We have adopted provisions in our Articles of Incorporation, as amended
  from time to time that limit or eliminate the personal liability of our directors and officers to the fullest extent permitted by Nevada
  law, as it now exists or may in the future be amended, and against all expenses and liabilities reasonably incurred in connection with
  their service for or on behalf of the Company. (including without limitation attorneys&rsquo; fees, judgments, fines, taxes, penalties,
  and amounts paid or to be paid in settlement) reasonably incurred or suffered by such person. Under Nevada law, any such indemnification
  is only available if such person is not liable under Section 78.138 of the Nevada Revised Statutes, as described above, or such person
  acted in good faith and in a manner which he reasonably believed to be in or not opposed to the best interests of the corporation, and,
  with respect to any criminal action or proceeding, had no reasonable cause to believe his conduct was unlawful. The indemnification provided
  by the Registrant&rsquo;s Articles of Incorporation and Amended and Restated Bylaws is not exclusive of any other rights to which those
  indemnified may be entitled under any statute, , agreement, vote of the Registrant&rsquo;s stockholders or directors, or otherwise and
  shall continue as to a person who has ceased to be a director or officer and shall inure to the benefit of the heirs, executors, and administrators
  of such person.&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">At present, we are not aware of any pending or
  threatened litigation or proceeding involving any of our directors, officer, employees or agents in which indemnification would be required
  or permitted. We believe provisions in our articles of incorporation are necessary to attract and retain qualified persons as directors
  and officers.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In any underwriting agreement we enter into in
  connection with the sale of common stock and warrants being registered hereby, the underwriters will agree to indemnify, under certain
  conditions, us, our directors, our officers and persons who control us within the meaning of the Securities Act, against certain liabilities.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Insofar as indemnification for liabilities arising under the Securities
  Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, the Company
  has been informed that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed
  in the Securities Act and is therefore unenforceable. In the event that a claim for indemnification by such director, officer or controlling
  person of us is in the successful defense of any action, suit or proceeding is asserted by such director, officer or controlling person
  in connection with the securities being offered, we will, unless in the opinion of our counsel the matter has been settled by controlling
  precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by us is against public policy as expressed
  in the Act and will be governed by the final adjudication of such issue.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>Item 7.</B></FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Exemption from Registration Claimed.</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not Applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>Item 8.</B></FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Exhibits.</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B></B></P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: bottom">
      <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; text-align: left; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><B>Exhibit<BR> Number</B></FONT></TD>
      <TD STYLE="padding: 0pt 0pt 1.5pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; padding-top: 0pt; padding-right: 0pt; padding-left: 0pt; text-align: center"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt">3.1</FONT></TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><A HREF="http://www.sec.gov/Archives/edgar/data/721693/000101054902000036/boulder10ksbex35123101.txt"><FONT STYLE="font-size: 10pt">Articles of Incorporation (filed as Exhibit 3.05 to the Company&rsquo;s Form 10-KSB for the fiscal year ended December 31, 2001).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt">3.2</FONT></TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><A HREF="http://www.sec.gov/Archives/edgar/data/721693/000121390022011355/ea156591ex3-2_chinarecyc.htm"><FONT STYLE="font-size: 10pt">Fifth Amended and Restated Bylaws (filed as Exhibit 3.2 to the Company&rsquo;s Current Report on Form 8-K dated March 9, 2022).</FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><A HREF="ea023732301ex5-1_smart.htm">Opinion of McLaughlin &amp; Stern, LLP</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0pt; text-indent: 0pt">10.1*</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><A HREF="ea023732301ex10-1_smart.htm">Form of Restricted Stock Award Agreement</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><A HREF="ea023732301ex23-1_smart.htm"><FONT STYLE="text-decoration: none; font-size: 10pt">Consent of Enrome</FONT> <FONT STYLE="font-size: 10pt"><U STYLE="text-decoration: none">LLP</U></FONT></A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0pt; text-indent: 0pt">23.2*</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><A HREF="ea023732301ex5-1_smart.htm">Consent of McLaughlin &amp; Stern, LLP (included in Exhibit 5.1)</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0pt; text-indent: 0pt">24.1*</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><A HREF="#s_001">Power of Attorney (included on signature page)</A></TD></TR>
    <TR STYLE="vertical-align: top; background-color: White">
      <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt">99.1*</FONT></TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><A HREF="ea023732301ex99-1_smart.htm">China Recycling Energy Corporation Omnibus Equity Plan</A></FONT></TD></TR>
    <TR STYLE="vertical-align: top; background-color: rgb(204,238,255)">
      <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt">107*</FONT></TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-align: justify; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><U STYLE="text-decoration: none"><A HREF="ea023732301ex-fee_smart.htm">Filing fee table</A></U></FONT></TD></TR>
    </TABLE>
  
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>
  
  <!-- Field: Rule-Page --><DIV STYLE="margin-top: 0pt; margin-bottom: 0pt; width: 25%"><DIV STYLE="font-size: 1pt; border-top: Black 1.5pt solid">&nbsp;</DIV></DIV><!-- Field: /Rule-Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B></B></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="width: 0.25in; text-align: left">*</TD><TD STYLE="text-align: justify">Filed herewith.</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.1in">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 0.5in"><FONT STYLE="font-size: 10pt"><B>Item 9.</B></FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><B>Undertakings.</B></FONT></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(a) The undersigned Registrant
  hereby undertakes:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(1)&nbsp;To file, during any
  period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(i)&nbsp;To include any prospectus
  required by section 10(a)(3) of the Securities Act;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(ii)&nbsp;To reflect in the
  prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment
  thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">(iii)&nbsp;To include any
  material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change
  to such information in this Registration Statement;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1.5in"><I>provided, however</I>,
  that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is on Form S-8, and the information required to be
  included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant
  pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 4; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(2)&nbsp;That, for the purpose
  of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement
  relating to the securities offered therein, and the offering of such securities offered at that time shall be deemed to be the initial
  bona fide offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">(3)&nbsp;To remove from
  registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the
  offering.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(b)&nbsp;The undersigned Registrant
  hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report
  pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report
  pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in this Registration Statement shall
  be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
  shall be deemed to be the initial bona fide offering thereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(c)&nbsp;Insofar as indemnification
  for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant
  to the provisions of Item 6 above, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification
  is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
  against such liabilities (other than the payment by the Registrant in the successful defense of any action, suit or proceeding) is asserted
  by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the
  opinion of its counsel that matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question
  whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication
  of such issue.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
      <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="font: normal 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></P></DIV>
      <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>SIGNATURES </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements of the Securities Act of 1933, the registrant
  certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this
  registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Shaanxi, China, on April 18, 2025.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><B>SMART POWERR CORP.</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt; width: 60%">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt; width: 4%">&nbsp;</TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; text-indent: 0pt; width: 36%">&nbsp;</TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
      <TD STYLE="padding: 0pt; white-space: nowrap; border-bottom: black 1.5pt solid; text-indent: 0pt"><FONT STYLE="font-size: 10pt"><I>/s/ Guohua Ku</I></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">&nbsp;</TD>
      <TD STYLE="padding: 0pt; text-indent: 0pt">
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Chief Executive Officer and</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Chairman of the Board</P>
      <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(Principal Executive Officer)</P></TD></TR>
    </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><FONT STYLE="font-size: 10pt"><B><A NAME="s_001"></A>POWER OF
  ATTORNEY</B></FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">KNOW ALL PERSONS BY THESE
  PRESENTS, that each person whose signature appears below hereby constitutes and appoints Guohua Ku, and each of his or her true and lawful
  attorneys-in-fact and agents, with full power of substitution and resubstitution, for him or her and in his or her name, place and stead,
  in any and all capacities, to sign any and all amendments (including post-effective amendments) to this registration statement on Form
  S-8 and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission,
  granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing
  requisite and necessary to be done, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and
  confirming all that said attorneys-in-fact and agents or any of them, or their or his substitute or substitutes, may lawfully do or cause
  to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.45in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements of the Securities
  Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
    <TR STYLE="vertical-align: top">
      <TD STYLE="width: 28%; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Signature</B>&nbsp;</FONT></TD>
      <TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 52%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 1%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="width: 18%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Date</B></FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR>
      <TD STYLE="vertical-align: bottom; border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
      Guohua Ku</FONT></TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman of the Board of
      Directors and Chief Executive Officer</FONT></TD>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April
      18, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Guohua Ku</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Xiaoping
      Guo</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April 18, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Xiaoping Guo</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Yan Zhan</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April 18, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yan Zhan</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ LuLu Sun</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April 18, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">LuLu Sun</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Zhongli
      Liu</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April 18, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Zhongli Liu</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ Yongjiang
      Shi</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer and Vice President</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">April 18, 2025</FONT></TD></TR>
    <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yongjiang Shi</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
    </TABLE>
  
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea0237323-s8_smart.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 60378}]
metadata_filer: {"company-data": {"conformed-name": "Smart Powerr Corp.", "cik": "0000721693", "assigned-sic": "7389", "organization-name": "07 Trade & Services", "ein": "900093373", "state-of-incorporation": "NV", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-286636", "film-number": "25850675"}, "business-address": {"street1": "4/F, TOWER C, RONG CHENG YUN GU BUILDING", "street2": "KEJI 3RD ROAD, YANTA DISTRICT", "city": "XI'AN CITY, SHAANXI PROVINCE", "state": "F4", "zip": "710075", "phone": "86-29-8765-1097"}, "mail-address": {"street1": "4/F, TOWER C, RONG CHENG YUN GU BUILDING", "street2": "KEJI 3RD ROAD, YANTA DISTRICT", "city": "XI'AN CITY, SHAANXI PROVINCE", "state": "F4", "zip": "710075"}, "former-company": [{"former-conformed-name": "CHINA RECYCLING ENERGY CORP", "date-changed": "20070309"}, {"former-conformed-name": "CHINA DIGITAL WIRELESS INC", "date-changed": "20040810"}, {"former-conformed-name": "BOULDER ACQUISITIONS  INC", "date-changed": "20020430"}]}
text: As filed with the Securities and Exchange Commission
  on April 18, 2025
  Registration No. 333-
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER
  THE SECURITIES ACT OF 1933
  SMART POWERR CORP.
  (Exact name of registrant as specified in its
  charter)
  Nevada
  90-0093373
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification Number)
  4/F, Tower C
  Rong Cheng Yun Gu Building
  Keji 3rd Road, Yanta District
  Xi'an City, Shaan Xi Province, China
  710075
  (Address of Principal Executive Offices)
  (Zip Code)
  China Recycling Energy Corporation Omnibus Equity
  Plan
  (Full title of the plans)
  Vcorp Services, LLC
  701 S Carson St Suite #200,
  Carson City, NV 89701
  (Name, address, including
  zip code, and telephone number, including area code, of agent for service)
  Copies to:
  Steven W. Schuster, Esq.
  McLaughlin & Stern, LLP
  260 Madison Avenue, 18
  th
  Floor
  New York, NY 10016
  Tel: (212) 448-1100
  Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company.
  See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company,"
  and "emerging growth company" in Rule 12b-2 of the Exchange Act:
  Large accelerated filer
  ☐
  Accelerated filer
  ☐
  Non-accelerated filer
  ☒
  Smaller reporting company
  ☒
  Emerging growth company
  ☐
  If an emerging growth company,
  indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised
  financial accounting standards provided to Section 7(a)(2)(B) of the Securities Act.
  ☐
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
  Item 1.
  Plan Information.
  The Registrant shall deliver or cause to be delivered documents containing
  the information specified by Part I of this Registration Statement to participants in the China Recycling Energy Corporation Omnibus Equity
  Plan (the "Plan") to which this Registration Statement relates, as specified in Rule 428(b)(1) promulgated by the Securities
  and Exchange Commission (the "Commission") under the Securities Act. The Registrant is not filing such documents with the
  Commission as such documents are not required to be filed, either as part of this Registration Statement or as prospectuses or prospectus
  supplements, but these documents (along with the documents incorporated by reference into this Registration Statement pursuant to Item
  3 of Part II hereof) constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.
  Item 2.
  Registrant Information and Employee Plan Annual
  Information.
  The following documents are
  available without charge, upon written or oral request, by contacting Mr. Guohua Ku, the Chief Executive Officer of the Company, at the
  address and telephone number listed below: 1) any of the documents incorporated by reference in Item 3 of Part II of this Registration
  Statement (which documents are incorporated by reference in this Section 10(a) Prospectus); and 2) other documents required to be delivered
  to eligible employees, pursuant to Rule 428(b):
  SMART POWERR CORP.
  4/F, Tower C
  Rong Cheng Yun Gu Building Keji 3rd Road, Yanta
  District
  Xi An City, Shaan Xi Province
  China 710075
  (011) 86-29-8765-1098
  1
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
  Item 3.
  Incorporation of Documents by Reference.
  The Company hereby incorporates
  by reference in this Registration Statement the following documents and information previously filed with the Securities and Exchange
  Commission:
  ●
  the Company's Annual Report on
  Form 10-K
  for the year ended December 31, 2024 (filed on March 28, 2025);
  ●
  the Company's Current Reports on Form 8-K filed on
  January 6, 2025
  ,
  February 25, 2025
  ,
  March 10, 2025
  ,
  March 13, 2025
  and
  March 31, 2025
  ;
  ●
  the Company's Definitive Proxy Statement on
  Schedule 14A
  , filed with the SEC on November 13, 2024; and
  ●
  the description of the Company's common stock contained in its Registration Statement on the
  Form SB-2
  filed with the Commission on July 29, 2005, and any amendment or report filed for the purpose of updating such description.
  All documents filed by the
  Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended, subsequent to the effective
  date of this Registration Statement, prior to the filing of a post-effective amendment to this Registration Statement indicating that
  all securities offered hereby have been sold or deregistering all securities then remaining unsold, shall be deemed to be incorporated
  by reference herein and to be part hereof from the date of filing of such documents; provided, however, that documents or information
  deemed to have been furnished and not filed in accordance with Commission rules shall not be deemed incorporated by reference into this
  Registration Statement. Any statement contained in any document incorporated or deemed to be incorporated by reference herein shall be
  deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in
  any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement.
  Any such statement so modified or superseded shall not be deemed to constitute a part of this Registration Statement, except as so modified
  or superseded.
  Item 4.
  Description of Securities.
  Not Applicable.
  Item 5.
  Interests of Named Experts and Counsel.
  None.
  Item 6.
  Indemnification of Directors and Officers.
  The Nevada Revised Statutes permits our board
  of directors to indemnify any person against expenses (including attorneys' fees), judgments, fines, and amounts paid in settlement
  actually and reasonably incurred by him or her in connection with any threatened, pending, or completed action, suit, or proceeding in
  which such person is made a party by reason of his or her being or having been a director, officer, employee, or agent of us, or serving
  or having served, at our request, as a director, officer, employee, or agent of another corporation, partnership, joint venture, trust,
  or other enterprise, in terms sufficiently broad to permit such indemnification under certain circumstances for liabilities (including
  reimbursement for expenses incurred) arising under the Securities Act. The statute provides that indemnification pursuant to its provisions
  is not exclusive of other rights of indemnification to which a person may be entitled under any bylaw, agreement, vote of stockholders
  or disinterested directors, or otherwise.
  II-
  1
  We have adopted provisions in our Articles of Incorporation, as amended
  from time to time that limit or eliminate the personal liability of our directors and officers to the fullest extent permitted by Nevada
  law, as it now exists or may in the future be amended, and against all expenses and liabilities reasonably incurred in connection with
  their service for or on behalf of the Company. (including without limitation attorneys' fees, judgments, fines, taxes, penalties,
  and amounts paid or to be paid in settlement) reasonably incurred or suffered by such person. Under Nevada law, any such indemnification
  is only available if such person is not liable under Section 78.138 of the Nevada Revised Statutes, as described above, or such person
  acted in good faith and in a manner which he reasonably believed to be in or not opposed to the best interests of the corporation, and,
  with respect to any criminal action or proceeding, had no reasonable cause to believe his conduct was unlawful. The indemnification provided
  by the Registrant's Articles of Incorporation and Amended and Restated Bylaws is not exclusive of any other rights to which those
  indemnified may be entitled under any statute, , agreement, vote of the Registrant's stockholders or directors, or otherwise and
  shall continue as to a person who has ceased to be a director or officer and shall inure to the benefit of the heirs, executors, and administrators
  of such person.
  At present, we are not aware of any pending or
  threatened litigation or proceeding involving any of our directors, officer, employees or agents in which indemnification would be required
  or permitted. We believe provisions in our articles of incorporation are necessary to attract and retain qualified persons as directors
  and officers.
  In any underwriting agreement we enter into in
  connection with the sale of common stock and warrants being registered hereby, the underwriters will agree to indemnify, under certain
  conditions, us, our directors, our officers and persons who control us within the meaning of the Securities Act, against certain liabilities.
  Insofar as indemnification for liabilities arising under the Securities
  Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, the Company
  has been informed that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as expressed
  in the Securities Act and is therefore unenforceable. In the event that a claim for indemnification by such director, officer or controlling
  person of us is in the successful defense of any action, suit or proceeding is asserted by such director, officer or controlling person
  in connection with the securities being offered, we will, unless in the opinion of our counsel the matter has been settled by controlling
  precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by us is against public policy as expressed
  in the Act and will be governed by the final adjudication of such issue.
  Item 7.
  Exemption from Registration Claimed.
  Not Applicable.
  Item 8.
  Exhibits.
  Exhibit
  Number
  Description
  3.1
  Articles of Incorporation (filed as Exhibit 3.05 to the Company's Form 10-KSB for the fiscal year ended December 31, 2001).
  3.2
  Fifth Amended and Restated Bylaws (filed as Exhibit 3.2 to the Company's Current Report on Form 8-K dated March 9, 2022).
  5.1*
  Opinion of McLaughlin & Stern, LLP
  10.1*
  Form of Restricted Stock Award Agreement
  23.1*
  Consent of Enrome
  LLP
  23.2*
  Consent of McLaughlin & Stern, LLP (included in Exhibit 5.1)
  24.1*
  Power of Attorney (included on signature page)
  99.1*
  China Recycling Energy Corporation Omnibus Equity Plan
  107*
  Filing fee table
  *
  Filed herewith.
  Item 9.
  Undertakings.
  (a) The undersigned Registrant
  hereby undertakes:
  (1) To file, during any
  period in which offers or sales are being made, a post-effective amendment to this Registration Statement:
  (i) To include any prospectus
  required by section 10(a)(3) of the Securities Act;
  (ii) To reflect in the
  prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment
  thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement;
  (iii) To include any
  material information with respect to the plan of distribution not previously disclosed in the registration statement or any material change
  to such information in this Registration Statement;
  provided, however
  ,
  that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the registration statement is on Form S-8, and the information required to be
  included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the Commission by the Registrant
  pursuant to Section 13 or 15(d) of the Exchange Act that are incorporated by reference in this Registration Statement.
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  (2) That, for the purpose
  of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a new registration statement
  relating to the securities offered therein, and the offering of such securities offered at that time shall be deemed to be the initial
  bona fide offering thereof.
  (3) To remove from
  registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the
  offering.
  (b) The undersigned Registrant
  hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of the Registrant's annual report
  pursuant to Section 13(a) or 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report
  pursuant to Section 15(d) of the Securities Exchange Act of 1934) that is incorporated by reference in this Registration Statement shall
  be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at that time
  shall be deemed to be the initial bona fide offering thereof.
  (c) Insofar as indemnification
  for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons of the Registrant pursuant
  to the provisions of Item 6 above, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification
  is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification
  against such liabilities (other than the payment by the Registrant in the successful defense of any action, suit or proceeding) is asserted
  by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the
  opinion of its counsel that matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question
  whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the final adjudication
  of such issue.
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  SIGNATURES
  Pursuant to the requirements of the Securities Act of 1933, the registrant
  certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this
  registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in Shaanxi, China, on April 18, 2025.
  SMART POWERR CORP.
  By:
  /s/ Guohua Ku
  Chief Executive Officer and
  Chairman of the Board
  (Principal Executive Officer)
  POWER OF
  ATTORNEY
  KNOW ALL PERSONS BY THESE
  PRESENTS, that each person whose signature appears below hereby constitutes and appoints Guohua Ku, and each of his or her true and lawful
  attorneys-in-fact and agents, with full power of substitution and resubstitution, for him or her and in his or her name, place and stead,
  in any and all capacities, to sign any and all amendments (including post-effective amendments) to this registration statement on Form
  S-8 and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission,
  granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing
  requisite and necessary to be done, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and
  confirming all that said attorneys-in-fact and agents or any of them, or their or his substitute or substitutes, may lawfully do or cause
  to be done by virtue hereof.
  Pursuant to the requirements of the Securities
  Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.
  Signature
  Title
  Date
  /s/
      Guohua Ku
  Chairman of the Board of
      Directors and Chief Executive Officer
  April
      18, 2025
  Guohua Ku
  /s/ Xiaoping
      Guo
  Director
  April 18, 2025
  Xiaoping Guo
  /s/ Yan Zhan
  Director
  April 18, 2025
  Yan Zhan
  /s/ LuLu Sun
  Director
  April 18, 2025
  LuLu Sun
  /s/ Zhongli
      Liu
  Director
  April 18, 2025
  Zhongli Liu
  /s/ Yongjiang
      Shi
  Chief Financial Officer and Vice President
  April 18, 2025
  Yongjiang Shi
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