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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

AI Filing Summary & Sentiment

Date
November 22, 2005
Author
David R. Humphrey
Form
UPLOAD
Company
ENERGY & ENGINE TECHNOLOGY CORP (CIK 0001121811)

Letter

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

Show Raw Text
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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

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