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SEC Comment Letter for NewHydrogen, Inc. (NEWH) (CIK 0001371128) (NEWH) — Nov 6, 2009

NewHydrogen, Inc. (NEWH) (CIK 0001371128)
Date: Nov. 6, 2009 · CIK: 0001371128 · Accession: 0000000000-09-063202

AI Filing Summary & Sentiment

File numbers found in text: 333-138910

Date
November 6, 2009
Author
John Cash A c c o u n t i n g B r a n c h C h i e f
Form
UPLOAD
Company
NewHydrogen, Inc. (NEWH) (CIK 0001371128)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-7010 DIVISION OF CORPORATION FINANCE Mail Stop 4631 November 6, 2009 Mr. David Lee Chief Executive Officer BioSolar, Inc. 27936 Lost Canyon Road, Suite 202 Santa Clarita, CA 91387 Re: BioSolar, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 Form 10-Q for the Fiscal Quarter Ended March 31, 2009 Form 10-Q for the Fiscal Quarter Ended June 30, 2009 File No. 333-138910

Dear Mr. Lee: We have completed our review of your Form 10-K and related filings and have no further comments at this time. If you have any further questions regarding our review of your filings, please direct them to Dale Welcome, Staff Accountant, at (202) 551 -3865 or, in his absence, to the undersigned at (202) 551-3768.

Sincerely,
John Cash A c c o u n t i n g B r a n c h C h i e f

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

       DIVISION OF
CORPORATION FINANCE

Mail Stop 4631
November 6, 2009
Mr. David Lee   Chief Executive Officer
BioSolar, Inc.
27936 Lost Canyon Road, Suite 202 Santa Clarita, CA 91387
Re: BioSolar, Inc.
 Form 10-K for the Fiscal Year Ended December 31, 2008  Form 10-Q for the Fiscal  Quarter Ended March 31, 2009
Form 10-Q for the Fiscal Quarter Ended June 30, 2009
 File No. 333-138910

Dear Mr. Lee:
We have completed our review of your Form 10-K and related filings and have no further
comments at this time.
If you have any further questions regarding our review of your filings, please direct them
to Dale Welcome, Staff Accountant, at (202) 551 -3865 or, in his absence,  to the undersigned at
(202) 551-3768.

 Sincerely,

 John Cash         A c c o u n t i n g  B r a n c h  C h i e f