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SEC Company Response from Birchtech Corp. (BCHT) (CIK 0000728385) (BCHT) — Feb 8, 2012

Birchtech Corp. (BCHT) (CIK 0000728385)
Date: Feb. 8, 2012 · CIK: 0000728385 · Accession: 0001477932-12-000244

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File numbers found in text: 000-33067

Referenced dates: February 3, 2012

Date
February 8, 2012
Author
/s/ David M. Kaye
Form
CORRESP
Company
Birchtech Corp. (BCHT) (CIK 0000728385)

Letter

United States Securities and Exchange Commission Division of Corporation Finance n/k/a Midwest Energy Emissions Corp. Amendment No. 3 to Form 8-K Filed January 20, 2012 File No. 000-33067

Dear Mr. Kruczek:

On behalf of China Youth Media, Inc., now known as Midwest Energy Emissions Corp. (the “Company”), we herein provide the following response to the comment letter dated February 3, 2012 from the Staff of the Commission, regarding the above-listed filing. We have provided the Staff’s comment in bold and italics followed by the Company’s response.

1.

Although we do not necessarily agree with the analysis or conclusions 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 acknowledgements at the end of this letter.

RESPONSE: This will confirm that the Company understands that although the Staff does not necessarily agree with the analysis or conclusions expressed in the Company’s response to prior comment 1, the Staff does not intend to comment further on these issues at this time. See the letter attached hereto with respect to the acknowledgements of the Company.

Please do not hesitate to contact me if you have any questions. Thank you for your time and attention to this matter.

Sincerely,

/s/ David M. Kaye

David M. Kaye

cc: Midwest Energy Emissions Corp.

February 8, 2012

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Attn: Allicia Lam

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. Kruczek:

China Youth Media, Inc., now known as Midwest Energy Emissions Corp. (the “Company”) hereby affirms and agrees with the following statements related to the comment response for the above-mentioned filing to be filed with the Commission on or about February 8, 2012:

Company’s Statements

·

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.

Thank you for your time and attention to this matter.

Sincerely,
/s/ John F. Norris, Jr.

Show Raw Text
CORRESP
1
filename1.htm

    midwest_corresp.htm

KAYE COOPER FIORE KAY & ROSENBERG, LLP

ATTORNEYS AT LAW

30A VREELAND ROAD, SUITE 230

FLORHAM PARK, NEW JERSEY 07932

TELEPHONE (973) 443-0600

FACSIMILE (973) 443-0609

E-MAIL dmkaye@kcfkr.com

DAVID M. KAYE
Direct Dial

Admitted in NJ and NY
(973) 443-0670

February 8, 2012

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C.  20549

Attn: Allicia Lam

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. Kruczek:

On behalf of China Youth Media, Inc., now known as Midwest Energy Emissions Corp. (the “Company”), we herein provide the following response to the comment letter dated February 3, 2012 from the Staff of the Commission, regarding the above-listed filing.  We have provided the Staff’s comment in bold and italics followed by the Company’s response.

1.

Although we do not necessarily agree with the analysis or conclusions 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 acknowledgements at the end of this letter.

RESPONSE:  This will confirm that the Company understands that although the Staff does not necessarily agree with the analysis or conclusions expressed in the Company’s response to prior comment 1, the Staff does not intend to comment further on these issues at this time.  See the letter attached hereto with respect to the acknowledgements of the Company.

Please do not hesitate to contact me if you have any questions.  Thank you for your time and attention to this matter.

Sincerely,

/s/ David M. Kaye

David M. Kaye

cc:   Midwest Energy Emissions Corp.

1

February 8, 2012

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C.  20549

Attn: Allicia Lam

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. Kruczek:

China Youth Media, Inc., now known as Midwest Energy Emissions Corp. (the “Company”) hereby affirms and agrees with the following statements related to the comment response for the above-mentioned filing to be filed with the Commission on or about February 8, 2012:

Company’s Statements

·

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.

Thank you for your time and attention to this matter.

Sincerely,

/s/ John F. Norris, Jr.

John F. Norris, Jr.

Chief Executive Officer

2