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
AI Filing Summary & Sentiment
File numbers found in text: 814-00717
Referenced dates: November 30, 2009
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CORRESP
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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