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SEC Company Response from CitroTech Inc. (CITR) (CIK 0000894556) (CITR) — May 12, 2008

CitroTech Inc. (CITR) (CIK 0000894556)
Date: May 12, 2008 · CIK: 0000894556 · Accession: 0001137091-08-000235

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File numbers found in text: 333-148100

Date
May 12, 2008
Author
Timothy J. Koziol
Form
CORRESP
Company
CitroTech Inc. (CITR) (CIK 0000894556)

Letter

United States Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549-7010 Attention: Pamela Long, Assistant Director Re: General Environmental Management , Inc. R Registration Statement on Form S-1 (File No. 333-148100)

Dear Ms. Long:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned, General Environmental Management , Inc. (the “Company”), the registrant with respect to the above-captioned registration statement, hereby respectfully requests acceleration of effectiveness of the registration statement to 10 A.M., Eastern Daylight Time, May 13, 2008, or as soon thereafter as is practicable.

The Company acknowledges that:

·

should the Commission or the staff, acting pursuant to delegated authority, declare the registration statement effective, it does not foreclose the Commission from taking any action with respect to the registration statement;

·

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the registration statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the registration statement; and

·

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We appreciate your assistance with respect to this matter. Please advise our counsel, Audie J. de Castro, (619) 702-8690, or Stanley Moskowitz Esq. at (858) 523-0100 if you have any questions and to advise us that the registration statement has been declared effective.

Thank you

General Environmental Management , Inc.

/s/ Timothy J. Koziol

Timothy J. Koziol, CEO

GENERAL ENVIRONMENTAL MANAGEMENT, INC.

3191 TEMPLE AVENUE, SUITE 250

POMONA, CA

909.444.9500 - TEL

909.444.9900 - FAX

WWW.GO-GEM.COM

Show Raw Text
CORRESP
1
filename1.htm

    gem_corr-051208.htm

      SOLUTIONS

      TECHNOLOGY

      WASTE
MANAGEMENT

      May 12, 2008

      United
States Securities and Exchange Commission

      100 F
Street, N.E.

      Washington,
DC  20549-7010

      Attention:
Pamela Long, Assistant Director

      Re:  General
Environmental Management , Inc. R
Registration Statement on Form S-1 (File No. 333-148100)

      Dear Ms.
Long:

      Pursuant
to Rule 461 under the Securities Act of 1933, as amended, the undersigned,
General Environmental Management , Inc. (the “Company”), the registrant with
respect to the above-captioned registration statement, hereby respectfully
requests acceleration of effectiveness of the registration statement to 10 A.M.,
Eastern Daylight Time, May 13, 2008, or as soon thereafter as is
practicable.

      The
Company acknowledges that:

                ·

                 should the Commission
      or the staff, acting pursuant to delegated authority, declare the
      registration statement effective, it does not foreclose the Commission
      from taking any action with respect to the registration
      statement;

                ·

                the
      action of the Commission or the staff, acting pursuant to delegated
      authority, in declaring the registration statement effective, does not
      relieve the Company from its full responsibility for the adequacy and
      accuracy of the disclosure in the registration statement;
    and

                ·

                   the
      Company may not assert staff comments and the declaration of effectiveness
      as a defense in any proceeding initiated by the Commission or any person
      under the federal securities laws of the United
  States.

      We
appreciate your assistance with respect to this matter.  Please advise our
counsel, Audie J. de Castro, (619) 702-8690, or Stanley Moskowitz Esq. at (858)
523-0100 if you have any questions and to advise us that the registration
statement has been declared effective.

      Thank
you

      General
Environmental Management , Inc.

                  /s/
      Timothy J. Koziol

                  Timothy
      J. Koziol, CEO

GENERAL
ENVIRONMENTAL MANAGEMENT, INC.

      3191 TEMPLE
AVENUE, SUITE 250

      POMONA, CA
91768

      909.444.9500
- TEL

      909.444.9900
- FAX

      WWW.GO-GEM.COM