-----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, L7ZtzmHynrmWIvI7/eTN5HsIlCmV2gZo0WYqufN0MQC2qB0px1zbyk1mtiMZHUUP pTjt65c1yJtC+NbjdF3GJg== 0001104659-09-049775.txt : 20091001 0001104659-09-049775.hdr.sgml : 20091001 20090814120516 ACCESSION NUMBER: 0001104659-09-049775 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20090814 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BROADWIND ENERGY, INC. CENTRAL INDEX KEY: 0001120370 STANDARD INDUSTRIAL CLASSIFICATION: NONFERROUS FOUNDRIES (CASTINGS) [3360] IRS NUMBER: 880409160 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 47 E. CHICAGO AVENUE STREET 2: SUITE 332 CITY: NAPERVILLE STATE: IL ZIP: 60540 BUSINESS PHONE: 630-637-0315 MAIL ADDRESS: STREET 1: 47 E. CHICAGO AVENUE STREET 2: SUITE 332 CITY: NAPERVILLE STATE: IL ZIP: 60540 FORMER COMPANY: FORMER CONFORMED NAME: TOWER TECH HOLDINGS INC. DATE OF NAME CHANGE: 20060210 FORMER COMPANY: FORMER CONFORMED NAME: BLACKFOOT ENTERPRISES INC DATE OF NAME CHANGE: 20000726 CORRESP 1 filename1.htm

 

Broadwind Energy, Inc.

47 E. Chicago Avenue Suite 332

Naperville, IL 60540

August 14, 2009

 

VIA FACSIMILE AND EDGAR

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention:  Mr. Jay Ingram

Legal Branch Chief

 

Re:

Broadwind Energy, Inc.

 

Registration Statement on Form S-1 (File No. 333-159487)

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Broadwind Energy, Inc., a Delaware corporation (the “Company”), hereby requests that the Registration Statement on Form S-1, including all amendments thereto (File No. 333-159487) (the “Registration Statement”), be declared effective at 12:00 p.m., Eastern Standard Time on August 17, 2009 or as soon thereafter as practicable.

 

In connection with this request, the Company acknowledges that:

 

·                  should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement;

 

·                  the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement 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.

 

We appreciate your attention to this matter.  If you have any questions or require further information, please contact Robert Verigan at (312) 853-4348 or the undersigned at (630) 637-0315.

 


 

 

Very truly yours,

 

 

 

 

 

BROADWIND ENERGY, INC.

 

 

 

By:

/s/ J.D. Rubin

 

 

J.D. Rubin

 

 

Vice President and General Counsel

 

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