SecProbe.io

CORRESP
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      Xethanol
        Corporation

      1185
        Avenue of the Americas, 20th Floor

      New
        York,
        New York 10036

      Phone:
        (646) 723-4000

      Fax:
        (646) 723-4001

      BY
        FAX (202) 772-9368

      December
        27, 2005

      Andrew
        Schoeffler, Esq.

      Chris
        Edwards, Esq.

      Office
        of
        Chief Counsel

      Division
        of Corporation Finance

      Securities
        and Exchange Commission

      100
        F
        Street, N.E.

      Washington,
        D.C. 20549

      Mail
        Stop: 7010

                RE:

                Xethanol
                  Corporation

                Registration
                  Statement on Form
                  SB-2 (File No. 333-129191)

                Acceleration
                  Request

      Ladies
        and Gentlemen:

      Pursuant
        to Rule 461 under the Securities Act of 1933, as amended, Xethanol Corporation
        (the “Company”) hereby requests the Securities and Exchange Commission (the
“Commission”) to accelerate the effective date of the above-referenced
        Registration Statement and declare the Registration Statement, as then amended,
        effective as of 3:00 P.M., Washington, D.C. time, on Wednesday, December
        28,
        2005 or as soon thereafter as practicable.

      The
        Company hereby acknowledges 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 this action as defense in any proceeding initiated
        by the
        Commission or any person under the federal securities laws of the United
        States.

      The
        Company also requests the Commission to specifically confirm such effective
        date
        and time to the Company in writing. In addition, it would be appreciated
        if the
        Commission would advise our counsel, Robert Cohen, Esq. (212-801-9907) or
        Tony
        Marsico, Esq. (212-801-9362), by telephone upon the Registration Statement
        becoming effective.

              Sincerely,

              Xethanol
                Corporation

              By:
              /s/ Lawrence
                S. Bellone

                Name:
                Lawrence S. Bellone

                Title:
                  Chief Financial Officer