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SEC Company Response from Hybrid Fuel Systems (CIK 0001107955) — Oct 3, 2005

Hybrid Fuel Systems (CIK 0001107955)
Date: Oct. 3, 2005 · CIK: 0001107955 · Accession: 0001144204-05-030595

AI Filing Summary & Sentiment

File numbers found in text: 333-124775

Date
October 3, 2005
Author
Not clearly detected
Form
CORRESP
Company
Hybrid Fuel Systems (CIK 0001107955)

Letter

Re: Hybrid Fuel Systems, Inc. Registration Statement on Form SB-2, as amended Filed September 27, 2005 (File No. 333-124775)

Hybrid Fuel Systems, Inc. 12409 Telecom Drive Tampa, Florida 33637

October 3, 2005

VIA EDGAR

United States Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Washington, DC 20549

Attention: Joseph A. Foti, Senior Assistant Chief Accountant Jeffrey Sears, Staff Accountant

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), Hybrid Fuel Systems, Inc. (the "Company") respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 3:00 p.m., Eastern Time, on Tuesday October 4, 2005, or as soon thereafter as possible.

We hereby acknowledge the following:

o that should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

o the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

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

Hybrid Fuel Systems, Inc.

By: /s/ Mark Clancy --------------------------- Name: Mark Clancy Title: Chief Executive Officer

Show Raw Text
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<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                            Hybrid Fuel Systems, Inc.
                               12409 Telecom Drive
                              Tampa, Florida 33637

                                                                 October 3, 2005

VIA EDGAR

United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, DC 20549

Attention:   Joseph A. Foti, Senior Assistant Chief Accountant
             Jeffrey Sears, Staff Accountant

             Re:   Hybrid Fuel Systems, Inc.
                   Registration Statement on Form SB-2, as amended
                   Filed September 27, 2005 (File No. 333-124775)

Ladies and Gentlemen:

      Pursuant  to Rule 461 of the  General  Rules  and  Regulations  under  the
Securities Act of 1933, as amended (the "Act"),  Hybrid Fuel Systems,  Inc. (the
"Company")  respectfully  requests that the effective  date of the  registration
statement  referred to above be accelerated so that it will become  effective at
3:00 p.m.,  Eastern Time, on Tuesday  October 4, 2005, or as soon  thereafter as
possible.

      We hereby acknowledge the following:

      o     that  should  the  Commission  or  the  staff,  acting  pursuant  to
            delegated  authority,  declare  the  filing  effective,  it does not
            foreclose the Commission  from taking any action with respect to the
            filing;

      o     the  action of the  Commission  or the  staff,  acting  pursuant  to
            delegated  authority,  in declaring the filing  effective,  does not
            relieve the Company  from its full  responsibility  for the adequacy
            and accuracy of the disclosure in the filing; and

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

                                                 Hybrid Fuel Systems, Inc.

                                                 By: /s/ Mark Clancy
                                                     ---------------------------
                                                 Name:  Mark Clancy
                                                 Title: Chief Executive Officer
</TEXT>
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