-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, TUFLJeeGg50eNbU4pax1mS2EsacG6+Hy27kyh8e/lXEtpNz1n2qWDDOpbHfhUMrE nhWGOJitfB6C9R/ImqEC/g== 0001144204-08-056690.txt : 20101021 0001144204-08-056690.hdr.sgml : 20101021 20081008150057 ACCESSION NUMBER: 0001144204-08-056690 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20081008 FILER: COMPANY DATA: COMPANY CONFORMED NAME: POWER EFFICIENCY CORP CENTRAL INDEX KEY: 0001024075 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRICAL INDUSTRIAL APPARATUS [3620] IRS NUMBER: 223337365 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3960 HOWARD HUGHES PARKWAY STREET 2: SUITE 460 CITY: LAS VEGAS STATE: NV ZIP: 89169 BUSINESS PHONE: 7026970377 MAIL ADDRESS: STREET 1: 3960 HOWARD HUGHES PARKWAY STREET 2: SUITE 460 CITY: LAS VEGAS STATE: NV ZIP: 89169 CORRESP 1 filename1.htm
POWER EFFICIENCY CORPORATION
3960 Howard Hughes Pkwy., Suite 460
Las Vegas, NV 89169
702-697-0377

October 8, 2008

VIA FACSIMILE AND EDGAR

Ms. Peggy Fisher
Division of Corporate Finance
United States Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549

Attn: Geoffrey Kruczek

 
Re:
Power Efficiency Corporation (the “Registrant”)
   
Registration Statement on Form S-1 File No. 333-150556
   
(the “Registration Statement”)

Dear Ms. Fisher:

Pursuant to Rule 461 under the Securities Act of 1933, the Registrant hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 10:00 a.m. on Friday, October 10, 2008 or as soon as practicable thereafter.

Please note that we acknowledge the following:

1.    Should the Securities and Exchange Commission (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;

2.    The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

3.    The Registrant 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.

If you have any questions or comments, please feel free to contact me at your earliest convenience.

 
Very truly yours,

/s/ John (BJ) Lackland

John (BJ) Lackland
Chief Financial Officer and Secretary
 
 
 
 
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