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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-057926.txt : 20070316
<SEC-HEADER>0000000000-05-057926.hdr.sgml : 20070316
<ACCEPTANCE-DATETIME>20051116094221
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-057926
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051116

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MPM TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0000799268
		STANDARD INDUSTRIAL CLASSIFICATION:	GOLD & SILVER ORES [1040]
		IRS NUMBER:				810436060
		STATE OF INCORPORATION:			WA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		222 W MISSION AVE
		STREET 2:		STE 30
		CITY:			SPOKANE
		STATE:			WA
		ZIP:			99201
		BUSINESS PHONE:		5093263443

	MAIL ADDRESS:	
		STREET 1:		908 N HOWARD SUITE 100
		STREET 2:		908 N HOWARD SUITE 100
		CITY:			SPOKANE
		STATE:			WA
		ZIP:			99201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MONTANA PRECISION MINING LTD
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>

      October 20, 2005


Mr. Glen Hjort
Chief Financial Officer
MPM Technologies, Inc.
199 Pomeroy Road
Parsippany, NJ  07054


	Re:	MPM Technologies, Inc.
		Form 10-KSB/A for the Fiscal Year Ended December 31,
2004
Filed October 3, 2005
		File No. 000-14910


Dear Mr. Hjort:

	We have completed our review of your Form 10-KSB and related
filings and have no further comments at this time.

      Sincerely,


								April Sifford
								Branch Chief

cc: 	Mr. Ryan Milne


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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