-----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, Dq80vTACN9fGoVxHFGssiHI4fQ6nPF4eFPjOxoDypGcyT6GU46kNKr5Ih35PIJPP crcmoST1JuSZYYy4Ctr7lQ== 0001144204-09-054315.txt : 20091207 0001144204-09-054315.hdr.sgml : 20091207 20091023114509 ACCESSION NUMBER: 0001144204-09-054315 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091023 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WindTamer Corp CENTRAL INDEX KEY: 0001424640 STANDARD INDUSTRIAL CLASSIFICATION: ENGINES & TURBINES [3510] IRS NUMBER: 000000000 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: PO Box 460 CITY: Livonia STATE: NY ZIP: 14487 BUSINESS PHONE: 585-739-3139 MAIL ADDRESS: STREET 1: PO Box 460 CITY: Livonia STATE: NY ZIP: 14487 FORMER COMPANY: FORMER CONFORMED NAME: Future Energy Solutions Inc DATE OF NAME CHANGE: 20080123 CORRESP 1 filename1.htm Unassociated Document
WINDTAMER CORPORATION
6053 Ely Avenue
Livonia, NY 14487


October 23, 2009

Via EDGAR
Russell Mancuso
Branch Chief
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-6010

Re:
WindTamer Corporation
 
Registration Statement on Form S-1
 
Amended October 21, 2009
 
File No. 333-157304

Dear Mr. Mancuso:

Pursuant to Rule 461 of the Rules and Regulations under the Securities Act of 1933, as amended, WindTamer Corporation (the “Company”) hereby requests the acceleration of the effective date of Company’s above-referenced Registration Statement on Form S-1 to 5:00 P.M. eastern time on October 23, 2009, or as soon as practicable thereafter.

The initial Form S-1 was filed on February 13, 2009, and Amendments on Form S-1/A were filed on March 30, 2009, May 4, 2009, July 16, 2009, July 29, 2009, August 31, 2009, September 16, 2009, October 1, 2009, October 9, 2009 and October 21, 2009, respectively.

The undersigned hereby acknowledges that (i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; (ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and (iii) 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.

Sincerely,

WINDTAMER CORPORATION

/s/ Gerald E. Brock

Gerald E. Brock
Chief Executive Officer
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