SEC Company Response from NewHydrogen, Inc. (NEWH) (CIK 0001371128) (NEWH) — Feb 13, 2007

NewHydrogen, Inc. (NEWH) (CIK 0001371128)
Date: Feb. 13, 2007 · CIK: 0001371128 · Accession: 0001144204-07-006860

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AI Filing Summary & Sentiment

File numbers found in text: 333-138910

Date

Feb. 13, 2007

Author

Hardy, Branch Chief

Form

CORRESP

Company

NewHydrogen, Inc. (NEWH) (CIK 0001371128)

Letter

Unassociated Document

BioSolar, Inc.

Lost Canyon Road, Suite 202

Santa Clarita, California 91387

February 13, 2007

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

F Street N.E.

Washington, D.C. 20549

Attention:

Jennifer Hardy, Branch Chief

John Cash, Accounting Branch Chief

Matthew Franker, Staff Attorney

Tricia Armelin, Staff Accountant

Re:

BioSolar, Inc.

Amendment No. 3 to Registration Statement on Form SB-2

Filed February 9, 2007 (File No. 333-138910)

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), BioSolar, Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 5:00 p.m., Eastern Time, on Tuesday February 13, 2007, or as soon thereafter as possible.

We hereby acknowledge the following:

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 staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

BioSolar, Inc.

By: /s/ David Lee

Name: David Lee

Title: Chief Executive Officer

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CORRESP
1
filename1.htm

      Unassociated Document

    BioSolar,
      Inc.

    27936
      Lost Canyon Road, Suite 202

    Santa
      Clarita, California 91387

    February
      13, 2007

    VIA
      EDGAR

    United
      States Securities and Exchange Commission

    Division
      of Corporation Finance

    100
      F
      Street N.E.

    Washington,
      D.C. 20549

            Attention:

              Jennifer
                Hardy, Branch Chief

                John
                  Cash, Accounting Branch Chief

                Matthew
                  Franker, Staff Attorney

                Tricia
                  Armelin, Staff
                  Accountant

            Re:

              BioSolar,
                Inc.

                Amendment
                  No. 3 to Registration Statement on Form SB-2

                Filed
                  February 9, 2007 (File No. 333-138910)

Ladies
      and Gentlemen:

    Pursuant
      to Rule 461 of the General Rules and Regulations under the Securities Act of
      1933, as amended (the “Act”), BioSolar,
      Inc.
      (the
“Company”) respectfully requests that the effective date of the registration
      statement referred to above be accelerated so that it will become effective
      at
      5:00 p.m., Eastern Time, on Tuesday February 13, 2007, or as soon thereafter
      as
      possible.

    We
      hereby
      acknowledge the following:

          ·

            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 staff comments and the declaration of effectiveness
              as a defense in any proceeding initiated by the Commission or any person
              under the federal securities laws of the United States.

             BioSolar,
              Inc.

            By:
            /s/ David
              Lee

              Name:
              David Lee

              Title:
                Chief Executive
                Officer

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