CORRESP 1 filename1.txt MPM Technologies, Inc. 222 W. Mission Ave., Suite 30 Spokane, WA 99201 USA Tel: (509) 326-3443 Fax: (509) 326-3228 August 31, 2005 Mr. Ryan Milne Securities & Exchange Commission Washington, DC 20549-7010 RE: File No. 000-14910 Dear Mr. Milne: Pursuant to our telephone conversation earlier today, I am confirming that the company will by September 7, 2005 respond to comments requested of the company in a letter from the commission dated August 17, 2005. Sincerely, Robert D. Little Corporate Secretary cc: Michael J. Luciano, CEO & Chairman Glen Hjort, CFO