SEC Comment Letter for United Health Products, Inc. (UEEC) (CIK 0001096938) (UEEC) — Dec 4, 2009
United Health Products, Inc. (UEEC) (CIK 0001096938)
Date: Dec. 4, 2009 · CIK: 0001096938 · Accession: 0000000000-09-068521
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 814-00717
Letter
November 30, 2009
Kelly T. Hickel Chief Executive Officer United EcoEnergy Corp. 120 Wall Street, Suite 2401 New York, New York 10005 Re: United EcoEnergy Corp. (the “Registrant”) File Number: 814-00717 Dear Mr. Hickel: We have reviewed the Notification of Late Filing on Form 12b-25 (the “Form”) filed November 16, 2009 on behalf of the Registrant related to the Form 10-Q for the fiscal period ended September 30, 2009. Based on our review, we have the following comments:
− We have evaluated your response to Part III of the Form and have found your reasons for the extension of time, or lack thereof, to be insufficient.
Based upon the reason stated above, we do not consid er the Registrant’s Fo rm N-Q to have been filed timely. We expect you to discuss this matte r, including our letter, with the Registrant’s Board of Directors. Please respond to each of the points raised in this letter and file your response as EDGAR correspondence. Before you file in response to th is letter or file any ne w information with the Commission, please notify me at (202) 551-6963 so that we may be tter coordinate our review of your filing/information. Please direct any questions you have regarding this letter to me at the number indicated above or at diangeloc@sec.gov. Sincerely, Christina L. DiAngelo Senior Staff Accountant
cc: Frank Donaty Assistant Director Division of Investment Management U.S. Securities and Exchange Commission Louis P. Becka Assistant Director Office of Compliance Inspections and Examinations U.S. Securities and Exchange Commission Richard F. Sennett Chief Accountant Division of Investment Management U.S. Securities and Exchange Commission
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November 30, 2009 Kelly T. Hickel Chief Executive Officer United EcoEnergy Corp. 120 Wall Street, Suite 2401 New York, New York 10005 Re: United EcoEnergy Corp. (the “Registrant”) File Number: 814-00717 Dear Mr. Hickel: We have reviewed the Notification of Late Filing on Form 12b-25 (the “Form”) filed November 16, 2009 on behalf of the Registrant related to the Form 10-Q for the fiscal period ended September 30, 2009. Based on our review, we have the following comments: − We have evaluated your response to Part III of the Form and have found your reasons for the extension of time, or lack thereof, to be insufficient. Based upon the reason stated above, we do not consid er the Registrant’s Fo rm N-Q to have been filed timely. We expect you to discuss this matte r, including our letter, with the Registrant’s Board of Directors. Please respond to each of the points raised in this letter and file your response as EDGAR correspondence. Before you file in response to th is letter or file any ne w information with the Commission, please notify me at (202) 551-6963 so that we may be tter coordinate our review of your filing/information. Please direct any questions you have regarding this letter to me at the number indicated above or at diangeloc@sec.gov. Sincerely, Christina L. DiAngelo Senior Staff Accountant cc: Frank Donaty Assistant Director Division of Investment Management U.S. Securities and Exchange Commission Louis P. Becka Assistant Director Office of Compliance Inspections and Examinations U.S. Securities and Exchange Commission Richard F. Sennett Chief Accountant Division of Investment Management U.S. Securities and Exchange Commission