0001185185-15-002789.txt : 20151208 0001185185-15-002789.hdr.sgml : 20151208 20151105165619 ACCESSION NUMBER: 0001185185-15-002789 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20151105 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ABCO Energy, Inc. CENTRAL INDEX KEY: 0001300938 STANDARD INDUSTRIAL CLASSIFICATION: CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700] IRS NUMBER: 201441547 STATE OF INCORPORATION: NV FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2100 NORTH WILMOT #211 CITY: TUCSON STATE: AZ ZIP: 85712 BUSINESS PHONE: 520-777-0511 MAIL ADDRESS: STREET 1: 2100 NORTH WILMOT #211 CITY: TUCSON STATE: AZ ZIP: 85712 FORMER COMPANY: FORMER CONFORMED NAME: ENERGY CONSERVATION TECHNOLOGIES INC DATE OF NAME CHANGE: 20040818 CORRESP 1 filename1.htm abco-corresp2_110515.htm
Law Office of BRIAN P. SIMON
______________________________________________
Attorneys at Law
 

November 5, 2015

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC  20549
   
Attn:  
Jay Ingram
Edward Kelly
 

 
Re:
ABCO Energy, Inc.
Registration Statement on Form S-1
Amendment No. 4
Commission File No. 333-207419
 
Dear Mr. Ingram and Mr. Kelly:
 
On behalf of our client, ABCO Energy, Inc. (“ABCO”), we are electronically transmitting for filing under the Securities Act of 1933, as amended (the “Act”), one copy of its Amendment No. 3 to its Registration Statement on Form S-1, File No. 333-207419, [“Form S-1/4A”].  
 
The Form S-1/4A contains ABCO’s response to the comment of the Commission’s staff (the “Staff”) regarding Amendment No. 3 to the Form S-1 Registration Statement which was filed with the Commission  today,  November 5, 2015.  The comment  was transmitted to ABCO  today by a telphone call from Edward Kelly of the Staff.
 
The response  of ABCO to the Staff’s comment  may be found in the “Explanatory Note” on page 3 of the Form S-1/4A.
 
 
 
 
 
Securities and Exchange Commission
November 5, 2015
Page 2

ABCO respectfully requests the Staff complete its the review of the Form S-1/4A as soon as possible so that we can go effective tomorrow, Friday, November 6, 2015, as requested.
 
Please advise us if we can provide any further information or assistance to facilitate your review.  Please direct any comments or questions regarding the Form S-1 or this transmittal/response letter to me at (310) 855-3382, or to Larry Winters at (424) 228-5473.
  
Thank you very much for your help and assistance with this matter. 

Very truly yours,

LAW OFFICE OF BRIAN P. SIMON
 
Brian P. Simon              
 
By Brian P. Simon
 
cc:  Charles O’Dowd, ABCO Energy, Inc.
Michael Kelley, Esq., SEC Staff, Division of Corporation Finance

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