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CORRESP
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    enteccorresp013108.htm

    Entech
      Environmental Technologies, Inc.

    3233
      Grand Avenue, Suite N-353

    Chino
      Hills, California 91709-1489

    January
      31, 2008

    Via
      EDGAR

    Securities
      and Exchange Commission

    Division
      of Corporation Finance

    100
      F
      Street

    Washington,
      D.C. 20549

    Re:
      Entech Environmental
      Technologies, Inc.

    Form
      8-K for Item 4.01

    Filed
      January 9, 2008

    Ladies
      and Gentlemen:

    Entech
      Environmental Technologies,
      Inc., a Florida corporation (the "Company"), hereby files this
      correspondence and responds to your comments in your letter dated January 10,
      2008.

    Form
      8-K Filed January 9,
      2008

              1.

              Please
                amend your report to include all of the information required by Item
                304
                of Regulation S-B, including a statement as to whether your former
                auditors resigned, declined to stand for re-election, or were
                dismissed.

    We
      have noted your comments and revised the disclosure to conform to Item 304
      of
      regulation S-B and have included a statement that the auditors were
      dismissed.

              2.

              Please
                amend your report to cover the interim period from the date of the
                last
                audited financial statements to May 15, 2007, the date of the change
                in
                accountants. See Item 304(a)(1)(iv) of Regulation S-B. Also, include
                as an
                exhibit a letter from your former auditors addressing the revised
                disclosures.

    We
      have noted your comments and revised the disclosure to cover the interim period
      from the date of the last audited financial statements to May 15, 2007, the
      date
      of the change in accountants and have included as an exhibit a letter from
      your
      former auditors addressing the revised disclosures.

              3.

              Please
                explain to us the reasons for the delay in filing Form 8-K for Item
                4.01.
                As discussed in General Instruction B to Form 8-K, this report is
                due four
                business days after the event of the change in accountants. Since
                the
                change was on May 15, 2007, the Form 8-K was due on or before May
                21,
                2007. Please tell us in detail why there was a delay of more than
                seven
                months before you filed this report on January 9,
                2008.

    The
      former Chief Executive Officer was not cognizant of the mandatory requirement
      to
      file a disclosure on Form 8-K upon the dismissal of the auditors and the hiring
      of new auditors.  He did not seek the advice of counsel on this
      matter. The former Chief Executive Officer was also in an ongoing dispute with
      the former auditors with respect to outstanding fees.  When current
      management and counsel became aware of the change in auditors, they confirmed
      (1) that Tarvaran Askelson & Company, LLP (the new auditors) reviewed all
      10-QSB filings subsequent to May 15, 2007 and (2) that an 8-K was filed.

              4.

              The
                delay in filing the Form 8-K for Item 4.01 affects your status as
                a timely
                filer and may impact your eligibility requirements to use certain
                registration statements.

    We
      have noted your comments and have taken them under advisement.

    The
      Company hereby acknowledges that:

              •

              the
                Company is responsible for the adequacy and accuracy of the disclosure
                in
                the filings;

              •

              staff
                comments or changes to disclosure in response to staff comments do
                not
                foreclose the Commission from talking any action with respect to
                the
                fling; and

              •

              the
                Company may not assert staff comments as a defense in any proceeding
                initiated by the Commission or any person under the federal securities
                laws of the United States.

    Yours
      truly,

    /s/
      Terence F. Leong

    Terence
      F. Leong

    Director