Jeffrey S. Marks, Esq.
9 Chatelaine
Newport Coast, California 92657
(949) 887-8877
December 18, 2020
Via Edgar
Securities and Exchange Commission
100 F. Street, NE
Washington, D.C. 20549-7410
Attn: Michael C. Foland
Re: | Flower Turbines, Inc. Offering Statement on Form 1-A File No. 024-11330 |
Dear Mr. Foland:
On behalf of our client, Flower Turbines, Inc., we hereby request qualification of the above-referenced offering statement at 5 p.m., Eastern Time, on December 22, 2020, or as soon thereafter as is practicable.
If you should require any additional information or clarification, please do not hesitate to contact me at 949-887-8877.
Very truly yours,
/Jeffrey S. Marks/
Jeffrey S. Marks