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SEC Comment Letter for Birchtech Corp. (BCHT) (CIK 0000728385) (BCHT) — Feb 16, 2012

Birchtech Corp. (BCHT) (CIK 0000728385)
Date: Feb. 16, 2012 · CIK: 0000728385 · Accession: 0000000000-12-008659

Regulatory Compliance Financial Reporting Internal Controls

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Reasoning

File numbers found in text: 000-33067

Date
February 16, 2012
Author
Amanda Ravitz Assistant Director
Form
UPLOAD
Company
Birchtech Corp. (BCHT) (CIK 0000728385)

Letter

February 16, 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 Brid ge Road, Suite 140 Worthington, Ohio 43085 Re: China Youth Media, Inc. n/k/a Midwest Energy Emissions Corp. Form 8-K Filed June 27, 2011 File No. 000-33067

Dear Mr. Norris: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not fore close the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

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 16, 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 Brid ge Road, Suite 140
Worthington, Ohio 43085
Re: China Youth Media, Inc.
n/k/a Midwest Energy Emissions Corp.
  Form 8-K   Filed June 27, 2011   File No. 000-33067

Dear Mr. Norris:
We have completed our review of your f iling.  We remind you that our comments or
changes to disclosure in res ponse to our comments do not fore close the Commission from taking
any action with respect to the company or th e filing and the company may not assert staff
comments as a defense in any proceeding ini tiated by the Commission or any person under the
federal securities laws of the United States.  We urge all pers ons who are responsible for the
accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
  /s/ Geoffrey Kruczek for
Amanda Ravitz Assistant Director
cc (by e-mail):  David M. Kaye., Esq.  Kaye Cooper Fiore Kay & Rosenberg, LLP