December 21, 2012
BY EDGAR - Confidential Correspondence
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street N.E.
Washington, D.C. 20549
Attention: | Martin James |
Senior Assistant Chief Accountant |
Re: | Midwest Energy Emissions Corp Form 10-K for the fiscal year ended December 31, 2011 Filed April 12, 2012 File No. 0-33067 |
Dear Mr. James:
On behalf of Midwest Energy Emissions Corp (the “Company”) this letter responds to the Staff’s comment letter dated December 14, 2012 regarding the Company’s above-referenced Form 10-K (the “2011 From 10-K”). The comment you provided is repeated in italics below. The Company’s response is provided after the comment.
Comment:
Form 10-K for the Fiscal Year Ended December 31, 2011
Item 8.Financial Statements and Supplementary Data
Report of Independent Registered Public Accounting Firm, page 20
1. | Please amend to include a report from your auditors that covers the consolidated statements of operations, stockholders’ deficit, and cash flows for the period from inception through December 31, 2011. |
Response:
Today, December 21, 2012, the Company filed an amendment to the 2011 Form 10-K in response to the staff’s comment. The amended 2011 Form 10-K includes a revised report from the Company’s auditor that covers the consolidated statements of operations, stockholders’ deficit, and cash flows for the period from inception through December 31, 2011.
500 W Wilson Bridge Road, Ste 140, Worthington , OH 43085
Phone: 614-505-6115 ~ Fax 614-505-7377
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The Company acknowledges that:
· | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
· | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
· | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
We look forward to the staff’s response to the foregoing. Please do not hesitate to contact me at 614.505.6115 with any questions or to discuss this letter.
Sincerely, | |
/s/ Richard H. Gross | |
Richard H. Gross | |
Vice President and Chief Financial Officer (Principal Financial Officer) |
500 W Wilson Bridge Road, Ste 140, Worthington , OH 43085
Phone: 614-505-6115 ~ Fax 614-505-7377
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