using System;

using System.Linq;

using Newtonsoft.Json.Linq;

public class Program

{

    public static void Main()

    {

        var response = @"{'result':{'0199 - B344EE33':

                        {

                            '6800_10821E00':{'1':[{'val':'SMA Sunny Boy'}]},

                            '6800_00A21E00':{'1':[{'val':'3.0.0.2222'}]},

                            '6800_00823400':{'1':[{'low':3000,'high':3000,'val':3000}]},

                            '6800_08822B00':{'1':[{'val':'SMA'}]},

                            '6800_08822000':{'1':[{'val':'Sunny Boy 3.0'}]}

                        }}}";

        var jo = new JObject(

            JObject.Parse(response)

                   .SelectTokens("$..val")

                   .Select(jt => new JProperty(

                       ((JProperty)jt.Parent.Parent.Parent.Parent.Parent.Parent).Name,

                       jt

                   ))

        );

​

        Console.WriteLine(jo);                

    }

}