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SEC Company Response from United Health Products, Inc. (UEEC) (CIK 0001096938) (UEEC) — Dec 15, 2009

United Health Products, Inc. (UEEC) (CIK 0001096938)
Date: Dec. 15, 2009 · CIK: 0001096938 · Accession: 0001013762-09-002318

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File numbers found in text: 814-00717

Referenced dates: November 30, 2009

Date
Dec. 15, 2009
Author
By
Form
CORRESP
Company
United Health Products, Inc. (UEEC) (CIK 0001096938)

Letter

Securities and Exchange Commission Re: United EcoEnergy Corp. (the “Registrant”) File No. 814-00717

Dear Ms. DiAngelo:

We are responding to your letter dated November 30, 2009 addressed to me with respect to the Notification of Late Filing on Form 12b-25 filed on November 16, 2009 with respect to the quarterly report on Form 10Q for the fiscal period ended September 30, 2009.

Subsequent to the filing, you contacted our outside attorney, Raymond Felton, with essentially the same comments as set forth in your November 30 letter. As he explained to you, the Registrant is a very thinly staffed company that has recently undergone a significant change in management, including the appointment of a new Chief Financial Officer. Furthermore, the Registrant is in the process of responding to a number of comments raised by the Commission relating to inadequacies in its accounting and disclosures. It was the opinion of the Registrant’s management that it was better to avail itself of the additional time allowed by Rule 12b-25 to become more familiar with the Registrant’s accounting and to comply better with all applicable regulations as well as the comments previously received from the Commission. For these reasons, we respectfully submit that the 10-Q filing was filed on a timely basis and request that the Commission reconsider its finding that it was not.

This letter confirms that the issues raised in your letter have been discussed with the Board of Directors of the Registrant. If you have any further questions, please feel free to contact me or Mr. Felton at 732-476-2670. Thank you for your consideration.

Respectfully submitted,
By:

Show Raw Text
CORRESP
1
filename1.htm

    corresp.htm

    United
EcoEnergy Corp.

    120 Wall
Street - 24th
Floor

    New York,
New York 10005-3905

    December
15, 2009

    Securities
and Exchange Commission

    450 Fifth
Street

    Washington,
D.C. 20549

              Attn.:

              Ms.
      Christina L. DiAngelo

              Senior
      Staff Accountant

              Re:

              United
      EcoEnergy Corp.

              (the
      “Registrant”)

              File No.
      814-00717

    Dear Ms.
DiAngelo:

    We are responding to your letter dated
November 30, 2009 addressed to me with respect to the Notification of Late
Filing on Form 12b-25 filed on November 16, 2009 with respect to the
quarterly report on Form 10Q for the fiscal period ended September 30,
2009.

    Subsequent to the filing, you contacted
our outside attorney, Raymond Felton, with essentially the same comments as set
forth in your November 30 letter.  As he explained to you, the
Registrant is a very thinly staffed company that has recently undergone a
significant change in management, including the appointment of a new Chief
Financial Officer.  Furthermore, the Registrant is in the process of
responding to a number of comments raised by the Commission relating to
inadequacies in its accounting and disclosures.  It was the opinion of
the Registrant’s management that it was better to avail itself of the additional
time allowed by Rule 12b-25 to become more familiar with the Registrant’s
accounting and to comply better with all applicable regulations as well as the
comments previously received from the Commission. For these reasons, we
respectfully submit that the 10-Q filing was filed on a timely basis and request
that the Commission reconsider its finding that it was not.

    This letter confirms that the issues
raised in your letter have been discussed with the Board of Directors of the
Registrant.  If you have any further questions, please feel free to
contact me or Mr. Felton at 732-476-2670. Thank you for your
consideration.

              Respectfully submitted,

                By:

              /s/ Kelly
      T. Hickel

              Kelly
      T. Hickel

              Chief
      Executive Officer