SEC Comment Letter for ALT5 Sigma Corp (ALTS) (CIK 0000862861) (AIFC) — Feb 2, 2011

ALT5 Sigma Corp (ALTS) (CIK 0000862861)
Date: Feb. 2, 2011 · CIK: 0000862861 · Accession: 0000000000-11-006710

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File numbers found in text: 000-19621

Date

February 2, 2011

Author

/s/ Andrew D. Mew

Form

UPLOAD

Company

ALT5 Sigma Corp (ALTS) (CIK 0000862861)

Letter

February 2, 2011 Edward R. Cameron President and Chief Executive Officer Appliance Recycling Centers of America, Inc. 7400 Excelsior Boulevard Minneapolis, Minnesota 55426-4517 Re: Appliance Recycling Centers of America, Inc. Form 10-K for Fiscal Year Ended January 2, 2010 Filed March 18, 2010 Definitive Proxy Statement on Schedule 14A Filed April 1, 2010 Forms 10-Q for Fiscal Quarters Ended April 3, 2010 and July 3, 2010 Filed May 18, 2010 and August 16, 2010 File No. 000-19621

Dear Mr. Cameron: We have completed our review of your fili ngs and do not have any further comments at this time. Sincerely, /s/ Andrew D. Mew

Andrew D. Mew Accounting Branch Chief cc: Jeff Cammerrer

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February 2, 2011
  Edward R. Cameron President and Chief Executive Officer Appliance Recycling Centers of America, Inc. 7400 Excelsior Boulevard Minneapolis, Minnesota 55426-4517
Re: Appliance Recycling Centers of America, Inc.
 Form 10-K for Fiscal Year Ended January 2, 2010
Filed March 18, 2010 Definitive Proxy Statement on Schedule 14A Filed April 1, 2010 Forms 10-Q for Fiscal Quarters Ended April 3, 2010 and July 3, 2010 Filed May 18, 2010 and August 16, 2010 File No. 000-19621

Dear Mr. Cameron:
 We have completed our review of your fili ngs and do not have any further comments at
this time.
Sincerely,
   /s/ Andrew D. Mew

Andrew D. Mew Accounting Branch Chief
cc: Jeff Cammerrer

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