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<TYPE>LETTER
<SEQUENCE>1
<FILENAME>bea.txt
<DESCRIPTION>BURNETT LETTER DATED 9/7/04 RE ITEM 4.01 FORM 8-K FILED 9/2/04
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Mail Stop 0308
							September 7, 2004

James M. Spiezio
Vice President of Finance and Chief Financial Officer
Beacon Power Corporation
234 Ballardvale Street
Wilmington, MA  01887

RE:	Beacon Power Corporation
	Item 4 Form 8-K filed September 2, 2004
            File No. 1-16171

Dear Mr. Spiezo:

	       We have reviewed the above referenced filing and have the
following comments.  We welcome any  questions you may have about our
comments.  Feel free to contact us at the telephone numbers listed at
the end of this letter.
1. We believe the disclosure in the first paragraph should be
clearer.  You state that Deloitte decided not to stand for re-
election, but you also indicate that they resigned.  If Deloitte
resigned effective August 27, 2004, please revise to so state, if
they are going to discontinue being your independent auditor at some
future date please revise to clarify what this date is and state the
last date they acted as your principal accountant.  Please revise or
advise.
2. Please revise the disclosure in the filing to state if there were
any disagreements through the date of resignation.  The disclosure in
the third paragraph just says that there were no disagreements
through June 30, 2004.  See Item 304(a)(1)(iv) of Regulation S-K and
revise accordingly.
3. The file number on the cover of your document is incorrect.
Please see above for your correct file number as shown on the
Commission`s records.  Please use this number in your amendment.
4. Please note that you need to file a new Form 8-K when you engage
new independent accountants.

Beacon Power Corporation
September 7, 2004
Page 2

 	 We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to be
certain that they have provided all information investors require.
Since the company and its management are in possession of all facts
relating to a company`s disclosure, they are responsible for the
accuracy and adequacy of the disclosures they have made.

	In connection with responding to our comments, please provide,
in writing, a statement from the company acknowledging 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 in the filings reviewed by the staff do not foreclose the
Commission from taking any action with respect to the filing; 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.

In addition, please be advised that the Division of Enforcement has
access to all information you provide to the staff of the Division of
Corporation Finance in our review of your filing or in response to
our comments on your filing.

	The amendment should be filed as promptly as possible but not
later than 5 business days from the date of this letter.  The
amendment should include an updated letter from your former
accountants indicating whether or not they agree with the disclosures
as revised.  Any questions regarding the above should be directed to
me at (202) 942-1809, or in my absence, to Robert Benton at (202)
942-1811.

							Sincerely,

							Robert Burnett
						            Staff Accountant

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