SEC Comment Letter for MPM TECHNOLOGIES INC (CIK 0000799268) — Nov 16, 2005

MPM TECHNOLOGIES INC (CIK 0000799268)
Date: Nov. 16, 2005 · CIK: 0000799268 · Accession: 0000000000-05-057926

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AI Filing Summary & Sentiment

File numbers found in text: 000-14910

Date

October 20, 2005

Author

April Sifford

Form

UPLOAD

Company

MPM TECHNOLOGIES INC (CIK 0000799268)

Letter

October 20, 2005 Mr. Glen Hjort Chief Financial Officer MPM Technologies, Inc. 199 Pomeroy Road Parsippany, NJ 07054

Re: MPM Technologies, Inc. Form 10-KSB/A for the Fiscal Year Ended December 31, Filed October 3, 2005 File No. 000-14910

Dear Mr. Hjort:

We have completed our review of your Form 10-KSB and related filings and have no further comments at this time.

Sincerely,
April Sifford
Branch Chief

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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

      October 20, 2005

Mr. Glen Hjort
Chief Financial Officer
MPM Technologies, Inc.
199 Pomeroy Road
Parsippany, NJ  07054

	Re:	MPM Technologies, Inc.
		Form 10-KSB/A for the Fiscal Year Ended December 31,
2004
Filed October 3, 2005
		File No. 000-14910

Dear Mr. Hjort:

	We have completed our review of your Form 10-KSB and related
filings and have no further comments at this time.

      Sincerely,

								April Sifford
								Branch Chief

cc: 	Mr. Ryan Milne

</TEXT>
</DOCUMENT>

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