SecProbe.io

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									August 24, 2005

By Facsimile and U.S. Mail

Mr. Christopher P. Westad
Chief Financial Officer
Able Energy, Inc.
198 Greenpond Road
Rockaway, NJ 07866

	RE:	Able Energy, Inc.
		Form 10-K for the Fiscal Year Ended June 30, 2004
		Filed September 28, 2004
		File No. 1-15035

Dear Mr. Westad:

	We have reviewed the responses in your letter filed on July
12,
2005 and have the following additional comments.  We welcome any
questions you may have about our comments or on any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.

Form 10-K for the Fiscal Year Ended June 30, 2004

Financial Statements

Consolidated Statement of Income, Page F-5

1. We have reviewed your response to prior comment 19 and continue
to
believe the June 30, 2003 weighted average number of common shares
outstanding and the weighted average number of common shares
assuming
dilution presented on your consolidated statement of income has
been
reversed.  You currently show the weighted average number of
common
shares outstanding as 2,051,700, which is more than the 2,012,708
that is shown for the weighted number average number of common
shares
outstanding assuming dilution.

Notes to Consolidated Financial Statements

Note 1.  Summary of Significant Accounting Policies

Intangible Assets, page F-10

2. We have reviewed your response to prior comment 24 and reissue
our
prior comment.  Your response did not address how you determined
that
your customer list has an indefinite useful life and how it will
generate cash flows indefinitely.  As noted in your response, an
independent party appraised your customer list at approximately
$10
million.  We presume that this appraisal was based upon an
estimate
of the present value of the net cash flows expected to be
recovered
from these customers over a finite time period.  Furthermore, we
would expect that the assumed cash flow periods used in the
independent appraisal considered the historical life experience of
similar customer accounts.  Absent persuasive evidence to the
contrary, we believe you should revise your financial statements
to
record your customer list as a definite lived intangible asset
being
amortized over a useful life.

Fair Value of Financial Instruments, page F-12

3. We have reviewed your response to prior comment 25 and Note 6
of
your financial statements.  It does not appear that you have
disclosed the fair value of your long-term debt in accordance with
SFAS 107.  Your current presentation appears to disclose only the
carrying value.  If you have determined that the carrying value of
your long-term debt approximates fair value, please disclose this
fact.

Note 15.  Stock Option Plans, page F-30

4. We have reviewed your response to prior comment 30.  In
addition
to elaborating on your accounting policy for stock options, please
confirm to us that you will also disclose all the items required
by
paragraphs 47 and 48 of SFAS 123.  Please ensure that you disclose
the number of options exercisable at the end of the year, and for
each range of options described in paragraph 48 of SFAS 123,
disclose
the number, weighted-average exercise price, weighted-average
remaining contractual life of options outstanding as well as the
number and weighted-average exercise price of options currently
exercisable.

*    *    *    *

      As appropriate, please respond to these comments within 10
business days or tell us when you will provide us with a response.
Please furnish a letter that keys your responses to our comments
and
provides any requested supplemental information.  Detailed
response
letters greatly facilitate our review.  Please file your response
letter on EDGAR.  Please understand that we may have additional
comments after reviewing your responses to our comments.

		You may contact Yong Kim at (202) 551-3323 if you have
any
questions regarding these comments.  Please contact me at (202)
551-
3716 with any other questions.

							Sincerely,

							William Choi
							Branch Chief

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Mr. Christopher P. Westad
Able Energy, Inc.
August 24, 2005
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