CORRESP 2 filename2.htm corrsp_112111.htm
CYCLONE POWER TECHNOLOGIES, INC.
601 NE 26th Court
Pompano Beach, Florida 33064


November 21, 2011

United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549-3628

Attention:                      Amanda Ravitz, Assistant Director

Re:
Cyclone Power Technologies, Inc. (File No. 000-54449) (the “Company”)

 
Dear Ms. Ravitz:

Please accept this letter as the Company’s acknowledgement of the following facts in connection with its filings with the United States Securities and Exchange Commission:
 
 
·
the Company is responsible for the adequacy and accuracy of the disclosure in the filings;
 
 
·
staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filings; and
 
 
·
the Company 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.


Sincerely,

CYCLONE POWER TECHNOLOGIES, INC.


By: /s/ Harry Schoell
Name: Harry Schoell
Title: Chairman and CEO