CORRESP 1 filename1.htm

 

 

 

Please reply to:

Los Angeles Office

Direct Tel: (213) 542-2121

egelfand@gghslaw.com

 

Our File No. 4323.01

 

 

 

October 28, 2013

 

 

Via E-Mail: Bednarowskis@sec.gov

 

Ms. Sonia Bednarowski

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

Re:Save The World Air, Inc./ Proxy Statement

 

Dear Ms. Bednarowski:

 

In connection with the staff’s review of, and comments on, the proxy statement of Save The World Air, Inc. (“Company”), please be advised of the following:

 

1.                  The Company is responsible for the adequacy and accuracy of the disclosures in the filing.

2.                  Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing.

3.                  The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

  Very truly yours,
   
  /s/ Edward S. Gelfand
   
  Edward S. Gelfand

 

 

The foregoing statements are hereby confirmed and adopted by the Company.

 

  SAVE THE WORLD AIR, INC.
   
   
Dated:  October 28, 2013 By:   /s/ Gregg Bigger                     
  Gregg Bigger, its President
  and Chief Financial Officer