-----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, DillDg9192nUcY3ayHBCrjx3wiRovwTkE/SO0EsvSuymGCvrgNESKnLW8XFEQwrF dD/hUbwW6qDaQsp//8r3wA== 0001013762-07-000865.txt : 20070621 0001013762-07-000865.hdr.sgml : 20070621 20070517162331 ACCESSION NUMBER: 0001013762-07-000865 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20070517 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AIRTRAX INC CENTRAL INDEX KEY: 0001081372 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL TRUCKS TRACTORS TRAILERS & STACKERS [3537] IRS NUMBER: 223506376 STATE OF INCORPORATION: NJ FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 870B CENTRAL AVENUE CITY: HAMMONTON STATE: NJ ZIP: 08037 BUSINESS PHONE: 609-567-7800 MAIL ADDRESS: STREET 1: 870B CENTRAL AVENUE CITY: HAMMONTON STATE: NJ ZIP: 08037 FORMER COMPANY: FORMER CONFORMED NAME: MAS ACQUISITION IX CORP DATE OF NAME CHANGE: 19990308 CORRESP 1 filename1.htm Unassociated Document
Airtrax, Inc.
200 Freeway Drive, Unit One
Blackwood, New Jersey 08012

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May 17, 2007

VIA EDGAR AND FEDERAL EXPRESS

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Attn:    Brian Cascio, Branch Chief
                            Division of Corporation Finance

Jeanne Bennett
 
Re: Airtrax, Inc.
Form 8-K for Item 4.02(a)
Filed May 1, 2007
File No. 001-16237

Ladies and Gentlemen:
 
The following response addresses the comment of the reviewing Staff of the Commission as set forth in a comment letter dated May 1, 2007 (the “Comment Letter”) relating to the Current Report on Form 8-K for Item 4.02(a) (the “Current Report”) of Airtrax, Inc. (the “Company”). The answer set forth herein refers to the Staffs' comment by number.
 
Form 8-K Filed May 1, 2007

1.
We note that you intend to file restated financial statements. However you have not indicated how or when you intend to do so. Please tell us how and when you intend to file restated financial statements. We may have further comment after you file the restated financial statements.

Response

On May 3, 2007, we filed our amended annual report on Form 10-KSB/A for the fiscal year ended December 31, 2006, which is the filing that caused us to issue the Current Report.


 
 
 
Securities and Exchange Commission
May 17, 2007
Page of 2


We acknowledge that: 1) we are responsible for the adequacy and accuracy of the disclosure in the filing; 2) staff comments or changes to disclosure in response to staff comments does not foreclose the Commission from taking any action with respect to the filing; and 3) we may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

We trust that the foregoing appropriately addresses the issues raised by your recent Letter of Comment. Thank you in advance for your prompt review and assistance.

Very truly yours,
 
/s/ ROBERT M. WATSON
Robert M. Watson
Chief Executive Officer
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