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SEC Comment Letter for Trutankless, Inc. (CIK 0001429393) (TKLS) — Oct 17, 2016

Trutankless, Inc. (CIK 0001429393)
Date: Oct. 17, 2016 · CIK: 0001429393 · Accession: 0000000000-16-097360

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
December 31, 2015
Author
/s/ Celeste M. Murphy for
Form
UPLOAD
Company
Trutankless, Inc. (CIK 0001429393)

Letter

Mail Stop 3720 October 17 , 2016 Robertson J. Orr Chief Executive Officer Bollente Companies, Inc. 8800 N. Gainey Dr., Suite 270 Scottsdale, AZ 85258

Re: Bollente Companies, Inc. Form 10 -K for Fiscal Year Ended December 31, 2015 Filed May 9, 2016 Form 10 -Q for Fiscal Quarter Ended June 30, 2016 Filed August 22, 2016 File No. 000 -54219

Dear Mr. Orr :

We issued comments to you on the above captioned filing on September 20 , 2016 . As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by October 3 1, 2016.

If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing a nd your disclosure. Among other things, we may decide to release publicly, through the agency’s EDGAR system, all correspond ence, including this letter, relating to the review of your filing, consistent with the staff’s decision to publicly release comment and response letters relating to disclosure filings it has reviewed.

Please contact Lahdan Rahmati, Law Clerk, at (202) 551-8199 or Carlos Pacho, Senior Assistant Chief Accountant, at (202) 551 -3835 with any questions.

Sincerely,
/s/ Celeste M. Murphy for

Show Raw Text
Mail Stop 3720

October 17 , 2016

Robertson J. Orr
Chief Executive Officer
Bollente Companies, Inc.
8800 N. Gainey Dr., Suite 270
Scottsdale, AZ 85258

Re: Bollente Companies, Inc.
Form 10 -K for Fiscal Year Ended December 31, 2015
Filed May 9, 2016
Form 10 -Q for Fiscal Quarter Ended June 30, 2016
Filed August 22, 2016
File No. 000 -54219

Dear Mr. Orr :

 We issued comments to you on the above captioned filing on September 20 , 2016 .  As of
the date of this letter, these comments remain outstanding and unresolved.  We expect you to
provide a complete, substantive response to these comments by  October 3 1, 2016.

 If you do not respond, we will, consistent with our obligations under the  federal securities
laws, decide how we will seek to resolve material outstanding comments and complete our
review of your filing a nd your disclosure.  Among other things, we may decide to release
publicly, through the agency’s EDGAR system, all correspond ence, including this letter, relating
to the review of your filing, consistent with the staff’s decision to publicly release comment and
response letters relating to disclosure filings it has reviewed.

 Please contact Lahdan Rahmati, Law Clerk, at (202)  551-8199  or Carlos Pacho, Senior
Assistant Chief Accountant, at (202) 551 -3835 with any questions.

         Sincerely,

        /s/ Celeste M. Murphy for

        Larry Spirgel
        Assistant Director
        AD Office 11 – Telecommunications