SEC Comment Letter for Birchtech Corp. (BCHT) (CIK 0000728385) (BCHT) — Feb 3, 2012
Birchtech Corp. (BCHT) (CIK 0000728385)
Date: Feb. 3, 2012 · CIK: 0000728385 · Accession: 0000000000-12-006253
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File numbers found in text: 000-33067
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February 3, 2012 Via E-Mail John F. Norris, Jr. Chief Executive Officer China Youth Media, Inc. n/k/a Midwest Energy Emissions Corp. 500 West Wilson Bridge Road, Suite 140 Worthington, Ohio 43085 Re: China Youth Media, Inc. n/k/a Midwest Energy Emissions Corp. Amendment no. 3 to Form 8-K Filed January 20, 2012 File No. 000-33067 Dear Mr. Norris: We have reviewed your filing and have the following comment. In our comment, we may ask you to provide us with informati on so we may better understand your disclosure. Please respond to this letter within ten business days by amending your filing, by providing the requested information, or by advi sing us when you will provide the requested response. If you do not believe our comment applies to your fact s and circumstances or do not believe an amendment is appropriate, pl ease tell us why in your response. After reviewing any amendment to your filing and the information you provide in response to these comments, we ma y have additional comments. 1. Although we do not necessarily ag ree with the analysis or co nclusions expressed in your response to prior comment 1, we do not intend to comment further on these issues at this time. Please refer to the acknowledgem ents at the end of this letter. We urge all persons who are responsible for th e accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Exchange Act of 1934 and all applicable Exchange Act rules requir e. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. John F. Norris, Jr. China Youth Media, Inc. n/k/a Midwest Energy Emissions Corp. February 3, 2012 Page 2 In responding to our comments, please provi de a written statement from the company acknowledging that: the company is responsible for the adequacy an d accuracy of the disclo sure 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 federa l securities laws of the United States. You may contact Leigh Ann Schultz at (202) 551-3628 or Brian Cascio at (202) 551- 3676 if you have questions regarding comments on th e financial statements and related matters. Please contact Allicia Lam at (202) 551-3314 or Geoffrey Kruczek at (202) 551-3641 with any other questions. Sincerely, /s/ Geoffrey Kruczek for Amanda Ravitz Assistant Director cc (by e-mail): David M. Kaye., Esq. Kaye Cooper Fiore Kay & Rosenberg, LLP