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SEC Company Response from Hybrid Fuel Systems (CIK 0001107955) — Dec 13, 2005

Hybrid Fuel Systems (CIK 0001107955)
Date: Dec. 13, 2005 · CIK: 0001107955 · Accession: 0001231742-05-000827

AI Filing Summary & Sentiment

File numbers found in text: 333-129928

Date
December 13, 2005
Author
Not clearly detected
Form
CORRESP
Company
Hybrid Fuel Systems (CIK 0001107955)

Letter

Re: Hybrid Fuel Systems, Inc., (the "Company") Registration Statement on Form SB-2, filed on November 29, 2005 File No. 333-129928

HYBRID FUEL SYSTEMS, INC. 12409 TELECOM DRIVE, TAMPA, FLORIDA 33637 (813)-979-9222/(FAX)(813)-979-9224

December 13, 2005

VIA EDGAR ----------

United States Securities and Exchange Commission Division of Corporation Finance 100 F Street N.E. Washington, D.C. 20549

Attention: Mr. Max Webb Ms. Leddy Lynn

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 4:30 p.m., Eastern Time, on Wednesday December 14, 2005, or as soon thereafter as possible.

We hereby acknowledge the following:

- 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;

- 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

- 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
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                           HYBRID FUEL SYSTEMS, INC.
                    12409 TELECOM DRIVE, TAMPA, FLORIDA 33637
                       (813)-979-9222/(FAX)(813)-979-9224

                                December 13, 2005

VIA  EDGAR
----------

United  States  Securities  and  Exchange  Commission
Division  of  Corporation  Finance
100  F  Street  N.E.
Washington,  D.C.  20549

Attention: Mr.  Max  Webb
     Ms.   Leddy  Lynn

     Re:  Hybrid  Fuel  Systems,  Inc.,  (the  "Company")
          Registration  Statement  on  Form  SB-2,  filed  on  November 29, 2005
          File  No.  333-129928

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
4:30  p.m.,  Eastern Time, on Wednesday December 14, 2005, or as soon thereafter
as  possible.

     We  hereby  acknowledge  the  following:

-     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;

-     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

-     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>
</DOCUMENT>