SEC Comment Letter for ALT5 Sigma Corp (ALTS) (CIK 0000862861) (AIFC) — Mar 28, 2008

ALT5 Sigma Corp (ALTS) (CIK 0000862861)
Date: March 28, 2008 · CIK: 0000862861 · Accession: 0000000000-08-016414

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File numbers found in text: 000-19621

Date

March 28, 2008

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UPLOAD

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ALT5 Sigma Corp (ALTS) (CIK 0000862861)

Letter

March 28, 2008 By Facsimile and U.S. Mail Edward R. Cameron President and Chief Executive Officer Appliance Recycling Centers of America, Inc. 7400 Excelsior Boulevard Minneapolis, MN 55426-4517

Re: Appliance Recycling Centers of America, Inc. Form 10-K for Fiscal Year Ended December 30, 2006 Filed March 29, 2007 File No. 000-19621

Dear Mr. Cameron:

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

S i n c e r e l y ,

M i c h a e l M o r a n A c c o u n t i n g B r a n c h C h i e f

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Mail Stop 3561

            March 28, 2008

By Facsimile and U.S. Mail

Edward R. Cameron
President and Chief Executive Officer
Appliance Recycling Centers of America, Inc.
7400 Excelsior Boulevard
Minneapolis, MN 55426-4517

  Re: Appliance Recycling Centers of America, Inc.
   Form 10-K for Fiscal Year Ended December 30, 2006
   Filed March 29, 2007
   File No. 000-19621

Dear Mr. Cameron:

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

        S i n c e r e l y ,

        M i c h a e l  M o r a n
        A c c o u n t i n g  B r a n c h  C h i e f

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