SEC Comment Letter for NextPlat Corp (NXPL) (CIK 0001058307) (NXPL) — Jun 16, 2009

NextPlat Corp (NXPL) (CIK 0001058307)
Date: June 16, 2009 · CIK: 0001058307 · Accession: 0000000000-09-031736

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June 12, 2009

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Not clearly detected

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UPLOAD

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NextPlat Corp (NXPL) (CIK 0001058307)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE Mail Stop 6010 June 12, 2009 Via U S Mail and FAX [(727) 526-2990] Mr. Benjamin C. Croxton Chief Executive Officer and Chief Financial Officer EClips Energy Technologies, Inc. 3900A 31 st Street North St. Petersburg, Florida 33714 Re: EClips Energy Technologies, Inc. Form 8-K for Item 4.01, as amended Filed April 15, 2009 File No. 0-25097

Dear Mr. Croxton: We have completed our review of your Form 8-K and do not, at this time, have any further comments. S i n c e r e l y , B r i a n C a s c i o 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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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

 Mail Stop  6010

June 12, 2009
    Via U S Mail and FAX [(727) 526-2990]

  Mr. Benjamin C. Croxton
Chief Executive Officer and Chief Financial Officer
EClips Energy Technologies, Inc. 3900A  31
st Street North
St. Petersburg, Florida 33714
 Re: EClips Energy Technologies, Inc.
  Form 8-K for Item 4.01, as amended
  Filed April 15, 2009   File No. 0-25097

 Dear Mr. Croxton:    We have completed our review of your Form 8-K and do not, at this time,
have any further comments.             S i n c e r e l y ,            B r i a n  C a s c i o           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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