0001173313-13-000011.txt : 20130301 0001173313-13-000011.hdr.sgml : 20130301 20130123161358 ACCESSION NUMBER: 0001173313-13-000011 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20130123 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ECOLOGY COATINGS, INC. CENTRAL INDEX KEY: 0001173313 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-INDUSTRIAL MACHINERY & EQUIPMENT [5084] IRS NUMBER: 260014658 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 24663 MOUND ROAD CITY: WARREN STATE: MI ZIP: 48091 BUSINESS PHONE: 2483709900 MAIL ADDRESS: STREET 1: 24663 MOUND ROAD CITY: WARREN STATE: MI ZIP: 48091 FORMER COMPANY: FORMER CONFORMED NAME: Ecology Coatings, Inc. DATE OF NAME CHANGE: 20070711 FORMER COMPANY: FORMER CONFORMED NAME: OCIS CORP DATE OF NAME CHANGE: 20020513 CORRESP 1 filename1.htm staffcommentsresponse.htm
January 23, 2013
 
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Re:           Ecology Coatings, Inc.
Form 8-K/A Item 4.01
Filed January 23, 2013
File No. 333-91436

Gentlemen/Ladies:

This letter is in response to your letter to us concerning our Form 8-K originally filed on January 10, 2013.  We have received your comments and addressed them in a Form 8-K/A filed today.

In terms of comments numbered 1-3, please see the amended disclosure in today’s Form 8-K/A which is responsive to your comments.  As requested in comment 4, we have filed a Section 16 letter as an exhibit to today’s filing.

Ecology Coatings acknowledges that it is:

·  
responsible for the adequacy and accuracy of the disclosure in the filing;

·  
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; and

·  
we 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.

Let me know if you have further comments or questions.



Sincerely,


/s/ Daniel Iannotti
Daniel Iannotti
VP, General Counsel & Secretary

24663 Mound Road, Warren MI  48091
586-486-5308  Fax:  586-486-5283
www.EcologyCoatings.com