SEC Comment Letter for NextPlat Corp (NXPL) (CIK 0001058307) (NXPL) — Jan 22, 2009
NextPlat Corp (NXPL) (CIK 0001058307)
Date: Jan. 22, 2009 · CIK: 0001058307 · Accession: 0000000000-09-003145
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3030
January 22, 2009
Mr. Benjamin C. Croxton
Chief Executive Officer World Energy Solutions, Inc.
3900A 31
st Street North
St. Petersburg, Florida 33714
RE: World Energy Solutions, Inc.
Form 10-KSB for the year ended December 31, 2007
File No. 0-25097
Dear Mr. Croxton: We have completed our review of your Form 10-KSB and related filings and have no further comments at this time.
Sincerely,
Kevin L. Vaughn Accounting Branch Chief