SEC Comment Letter for ABLE ENERGY INC (CIK 0001065728) — Dec 22, 2005
ABLE ENERGY INC (CIK 0001065728)
Date: Dec. 22, 2005 · CIK: 0001065728 · Accession: 0000000000-05-063604
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
Mail Stop 3561
December 22, 2005
By U.S. Mail
Mr. Gregory D. Frost
Chief Executive Officer
Able Energy, Inc.
198 Green Pond Road
Rockaway, New Jersey 07866
RE: Able Energy, Inc.
Form 10-K for the Fiscal Year Ended June 30, 2005
Form 10-K for the Fiscal Year Ended June 30, 2004
File No. 1-15035
Dear Mr. Frost:
We have completed our review of your Forms 10-K and related
filings and have no further comments at this time.
Sincerely,
William Choi
Branch Chief
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-0404
DIVISION OF
CORPORATION FINANCE
</TEXT>
</DOCUMENT>