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