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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 Rx/riweiSop2gmTkmd0brarcfnVrgNpCp0M2aoJS9xuco+D5dxOu4tJ7vXGNITZX
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<SEC-DOCUMENT>9999999995-07-002929.txt : 20070724
<SEC-HEADER>9999999995-07-002929.hdr.sgml : 20070724
<ACCEPTANCE-DATETIME>20070724001520
ACCESSION NUMBER:		9999999995-07-002929
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070723
DATE AS OF CHANGE:		20070724
EFFECTIVENESS DATE:		20070723

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Photovoltaic Solar Cells, Inc.
		CENTRAL INDEX KEY:			0001404943
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				208753132
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-144377
		FILM NUMBER:		07994828

	BUSINESS ADDRESS:	
		STREET 1:		4115 BANDY BLVD.
		STREET 2:		UNIT A-7
		CITY:			FT. PIERCE
		STATE:			FL
		ZIP:			34981
		BUSINESS PHONE:		727-735-7832

	MAIL ADDRESS:	
		STREET 1:		4115 BANDY BLVD.
		STREET 2:		UNIT A-7
		CITY:			FT. PIERCE
		STATE:			FL
		ZIP:			34981
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
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<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2007-07-23</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>17:00:00</finalEffectivenessDispTime>
        <form>SB-2</form>
        <filer>
            <cik>0001404943</cik>
            <entityName>Photovoltaic Solar Cells, Inc.</entityName>
            <fileNumber>333-144377</fileNumber>
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</TEXT>
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