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
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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
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