SEC Comment Letter for SCIENTIFIC ENERGY, INC (SCGY) (CIK 0001276531) (SCGY) — Aug 3, 2009
SCIENTIFIC ENERGY, INC (SCGY) (CIK 0001276531)
Date: Aug. 3, 2009 · CIK: 0001276531 · Accession: 0000000000-09-041458
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File numbers found in text: 000-50559
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Mail Stop 4561 A u g u s t 3 , 2 0 0 9 Mr. Stanley Chan President and Chief Executive Officer Scientific Energy, Inc. 27 Weldon Street Jersey City, NJ 07306 Re: Scientific Energy, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 Filed April 10, 2009 Form 10-Q for the Quarterly Period Ended March 31, 2009 Filed May 20, 2009 Form 10-K/A#1 for the Fiscal Year Ended December 31, 2008 Filed July 15, 2009 File No. 000-50559 Dear Mr. Chan: We have completed our review of your Fo rm 10-K and related filings and have no further comments at this time on the specific issues raised. Sincerely, Stephen Krikorian Accounting Branch Chief