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SEC Company Response from 374Water Inc. (SCWO) (CIK 0000933972) (SCWO) — Feb 14, 2014

374Water Inc. (SCWO) (CIK 0000933972)
Date: Feb. 14, 2014 · CIK: 0000933972 · Accession: 0001019056-14-000245

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Document Type
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SEC Posture
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Summary

Reasoning

Referenced dates: January 31, 2014

Date
Feb. 14, 2014
Author
Branch Chief
Form
CORRESP
Company
374Water Inc. (SCWO) (CIK 0000933972)

Letter

Division of Corporate Finance Re: Powerverde Inc. (the “Company”) Form 10-K for the year ended December 31, Filed May 16, File No. 0-27866

Dear Mr. Vaughn:

The following sets forth the comments made in your letter dated January 31, 2014, and the Company’s response to each of the comments, in the order set forth in that letter:

Form 10-K for the Year Ended December 31, 2012

Exhibits 31.1 and 31.2

1. In accordance with Exchange Act Rule 12b-15, amendments to any report required to be accompanied by the certifications specified in Exchange Act Rules 13a-14(a) and 15d-14(a) must include new certifications. Please amend the filing to provide new certifications as set forth in Exchange Act Rules 13a-14(a) and 15-d-14(a).

We will file an amendment to the Form 10-K providing the new certifications.

Mr. Kevin L. Vaughn

Accounting Branch Chief

Division of Corporate Finance

U.S. Securities and Exchange Commission

February 14, 2014

Page 2

General

2. We note that

Show Raw Text
CORRESP
1
filename1.htm

PowerVerde,
Inc.

420
S Dixie Highway, Suite 4B

Coral
Gables, Florida 33146

www.powerverdeenergy.com

February
14, 2014

    Mr.
                                                                                                                Kevin L. Vaughn

        Accounting
        Branch Chief

        Division
        of Corporate Finance

        U.S.
        Securities and Exchange Commission

        100
        F Street, N.E.

        Washington,
        D.C. 20549

    VIA
    FEDERAL EXPRESS AND EDGAR

 Re: Powerverde
                                                                                                                                                                                                                        Inc.
                                                                                                                                                                                                                        (the
                                                                                                                                                                                                                        “Company”)

                                                                                                                                                                                                                        Form
                                                                                                                                                                                                                        10-K
                                                                                                                                                                                                                        for
                                                                                                                                                                                                                        the
                                                                                                                                                                                                                        year
                                                                                                                                                                                                                        ended
                                                                                                                                                                                                                        December
                                                                                                                                                                                                                        31,
                                                                                                                                                                                                                        2012

                                                                                                                                                                                                                        Filed
                                                                                                                                                                                                                        May
                                                                                                                                                                                                                        16,
                                                                                                                                                                                                                        2013

                                                                                                                                                                                                                        File
                                                                                                                                                                                                                        No.
                                                                                                                                                                                                                        0-27866

Dear
Mr. Vaughn:

The
following sets forth the comments made in your letter dated January 31, 2014, and the Company’s response to each of the
comments, in the order set forth in that letter:

Form
10-K for the Year Ended December 31, 2012

Exhibits
31.1 and 31.2

1. In
                                                                                                                                                                                                                   accordance
                                                                                                                                                                                                                   with
                                                                                                                                                                                                                   Exchange
                                                                                                                                                                                                                   Act
                                                                                                                                                                                                                   Rule
                                                                                                                                                                                                                   12b-15,
                                                                                                                                                                                                                   amendments
                                                                                                                                                                                                                   to
                                                                                                                                                                                                                   any
                                                                                                                                                                                                                   report
                                                                                                                                                                                                                   required
                                                                                                                                                                                                                   to
                                                                                                                                                                                                                   be
                                                                                                                                                                                                                   accompanied
                                                                                                                                                                                                                   by
                                                                                                                                                                                                                   the
                                                                                                                                                                                                                   certifications
                                                                                                                                                                                                                   specified
                                                                                                                                                                                                                   in
                                                                                                                                                                                                                   Exchange
                                                                                                                                                                                                                   Act
                                                                                                                                                                                                                   Rules
                                                                                                                                                                                                                   13a-14(a)
                                                                                                                                                                                                                   and
                                                                                                                                                                                                                   15d-14(a)
                                                                                                                                                                                                                   must
                                                                                                                                                                                                                   include
                                                                                                                                                                                                                   new
                                                                                                                                                                                                                   certifications.
                                                                                                                                                                                                                   Please
                                                                                                                                                                                                                   amend
                                                                                                                                                                                                                   the
                                                                                                                                                                                                                   filing
                                                                                                                                                                                                                   to
                                                                                                                                                                                                                   provide
                                                                                                                                                                                                                   new
                                                                                                                                                                                                                   certifications
                                                                                                                                                                                                                   as
                                                                                                                                                                                                                   set
                                                                                                                                                                                                                   forth
                                                                                                                                                                                                                   in
                                                                                                                                                                                                                   Exchange
                                                                                                                                                                                                                   Act
                                                                                                                                                                                                                   Rules
                                                                                                                                                                                                                   13a-14(a)
                                                                                                                                                                                                                   and
                                                                                                                                                                                                                   15-d-14(a).

We
will file an amendment to the Form 10-K providing the new certifications.

Mr. Kevin
L. Vaughn

Accounting
Branch Chief

Division
of Corporate Finance

U.S. Securities
and Exchange Commission

February
14, 2014

Page 2

General

2. We
                                                                                                                                                                                                                   note
                                                                                                                                                                                                                   that