SecProbe.io

Filing text and metadata
Intelligence Terminal Search Probe Scores Topics IPO Watchlist Monthly Activity About API

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

Regulatory Compliance Financial Reporting Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 000-33067

Date
February 3, 2012
Author
Geoffrey Kruczek
Form
UPLOAD
Company
Birchtech Corp. (BCHT) (CIK 0000728385)

Letter

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

Show Raw Text
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