SEC Comment Letter for Birchtech Corp. (BCHT) (CIK 0000728385) (BCHT) — Dec 27, 2012

Birchtech Corp. (BCHT) (CIK 0000728385)
Date: Dec. 27, 2012 · CIK: 0000728385 · Accession: 0000000000-12-069577

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

December 31, 2011

Author

/s/ Martin James

Form

UPLOAD

Company

Birchtech Corp. (BCHT) (CIK 0000728385)

Letter

December 27 , 2012 Via E -mail Mr. Johnny F. Norris, Jr. Chief Executive Officer Midwest Energy Emissions Corp. 500 West Wilson Bridge Road, Suite 140 Worthington, Ohio 43085

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. Norris :

We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or 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 urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Martin James

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December 27 , 2012

Via E -mail
Mr. Johnny F. Norris, Jr.
Chief Executive Officer
Midwest Energy Emissions Corp.
500 West Wilson Bridge Road, Suite 140
Worthington, Ohio  43085

 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.  Norris :

We have completed our review of your filing.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or 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 urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable  rules require.

        Sincerely,

        /s/ Martin James

        Martin James
        Senior Assistant Chief Accountant

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