-----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,
 Svvnx0jC/tPNrPdvorVXTlsY3XeJtz3CBF/Zm2QQ2RV+UK3KWJYVlClL3kKzQCpU
 2IBTFFOyl3pCPVzBEpYaKQ==

<SEC-DOCUMENT>0000000000-08-054410.txt : 20081222
<SEC-HEADER>0000000000-08-054410.hdr.sgml : 20081222
<ACCEPTANCE-DATETIME>20081031121627
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-08-054410
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20081031

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BALQON CORP.
		CENTRAL INDEX KEY:			0001169440
		STANDARD INDUSTRIAL CLASSIFICATION:	TRUCKING & COURIER SERVICES (NO AIR) [4210]
		IRS NUMBER:				330989901
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1701 E. EDINGER, UNIT E-3
		CITY:			SANTA ANA
		STATE:			CA
		ZIP:			92705
		BUSINESS PHONE:		(714) 836-6342

	MAIL ADDRESS:	
		STREET 1:		1701 E. EDINGER, UNIT E-3
		CITY:			SANTA ANA
		STATE:			CA
		ZIP:			92705

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BMR SOLUTIONS INC
		DATE OF NAME CHANGE:	20020319
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
<PDF>
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