SEC Comment Letter for ENERGY & ENGINE TECHNOLOGY CORP (CIK 0001121811) — Nov 22, 2005
ENERGY & ENGINE TECHNOLOGY CORP (CIK 0001121811)
Date: Nov. 22, 2005 · CIK: 0001121811 · Accession: 0000000000-05-059039
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<DOCUMENT> <TYPE>LETTER <SEQUENCE>1 <FILENAME>filename1.txt <TEXT> Mail Stop 3561 November 22, 2005 By U.S. Mail and Facsimile [ (972) 732 - 6440 ] Mr. Willard G. McAndrew, III Chairman of the Board and Chief Executive Officer ENERGY & ENGINE TECHNOLOGY CORPORATION 5308 West Plano Parkway Plano, Texas 75093 Re: Energy & Engine Technology Corporation Form 10-KSB for the fiscal year ended December 31, 2004 File No. 0-32129 Dear Mr. McAndrew: We have completed our review of your Form 10-KSB and have no further comments at this time. Sincerely, David R. Humphrey Accounting Branch Chief ?? ?? ?? ?? </TEXT> </DOCUMENT>