SEC Company Response from ELECTRO ENERGY INC (CIK 0001175636) — Jan 18, 2005
ELECTRO ENERGY INC (CIK 0001175636)
Date: Jan. 18, 2005 · CIK: 0001175636 · Accession: 0001296277-05-000002
AI Filing Summary & Sentiment
File numbers found in text: 333-121026
Letter
VIA EDGAR United States Securities and Exchange Commission Re: Electro Energy Inc. Form SB-2 File No. 333-121026 Filed December 6, 2004
Dear Sirs:
We represent Electro Energy Inc. (the "Company") with respect to the above-referenced matter. We are in receipt of Peggy Fisher's correspondence to the Company dated January 5, 2005 commenting on the Company's registration statement on Form SB-2, filed December 6, 2004 (the "Comment Letter").
This letter will confirm that, based on telephonic conversations between the undersigned and Ms. Fisher, the Company will file amendments to its 1934 Act reports, as applicable, when all accounting issues raised in the Comment Letter relating to the registration statement have been resolved to the satisfaction of the Commission.
Should you have any questions regarding the foregoing, please do not hesitate to contact the undersigned (tel: 203 838 8500; fax: 203 854 1652).
Very truly yours,
/s/ Duane L.
Berlin
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CORRESP 1 filename1.htm Electro Energy Inc. - Correspondence LEV & BERLIN, P.C. Attorneys at Law 200 Connecticut Avenue, 5th Floor Norwalk, Connecticut 06854 203-838-8500 Toll Free: 800-377-4508 Facsimile: 203-854-1652 www.levberlin.com Duane Berlin Donna M. Lattarulo* Scott C. Wells+ Eric S. Darmofal+ ______ Donald M. Kleban+ Bruce L. Levo Of Counsel ______ __________ Writer's Direct Dial Number: 203-838-8500, ext. 15 Writer's E-Mail Address: dberlin@levberlin.com * Also admitted in New York & Massachusetts + Also admitted in New York o Also admitted in Virginia January 18, 2005 VIA EDGAR United States Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Electro Energy Inc. Form SB-2 File No. 333-121026 Filed December 6, 2004 Dear Sirs: We represent Electro Energy Inc. (the "Company") with respect to the above-referenced matter. We are in receipt of Peggy Fisher's correspondence to the Company dated January 5, 2005 commenting on the Company's registration statement on Form SB-2, filed December 6, 2004 (the "Comment Letter"). This letter will confirm that, based on telephonic conversations between the undersigned and Ms. Fisher, the Company will file amendments to its 1934 Act reports, as applicable, when all accounting issues raised in the Comment Letter relating to the registration statement have been resolved to the satisfaction of the Commission. Should you have any questions regarding the foregoing, please do not hesitate to contact the undersigned (tel: 203 838 8500; fax: 203 854 1652). Very truly yours, /s/ Duane L. Berlin Duane L. Berlin cc: Mr. Martin Klein Electro Energy Inc. 30 Shelter Rock Road Danbury, CT 06810