CORRESP 1 filename1.txt PETER J. WILKE ATTORNEY AT LAW INGEN TECHNOLOGIES, INC. GENERAL COUNSEL 308 40th Street, Suite D Manhattan Beach, CA 90266 323-397-5380 310-545-1871 (fax) PETEWILKE@AOL.COM Website: WWW.PWILKEINDIEATTY.COM Member of the California and Washington Bar Association March 1, 2007 Mr. Dennis C. Hult Staff Accountant Securities and Exchange Commission Washington, D.C. 20549 Re: Ingen Technologies, Inc. Your call of March 1, 2007 Your File No. 0-28704 Dear Mr. Hult, Thank you for your call this morning regarding the letter filed on EDGAR yesterday (re: Ingen Technologies, Inc.'s Form 8-K/A filed on February 28, 2007). As mentioned, the scan done on your letter of February 22nd dropped out the sentence preceding the 3 bullet points (starting at the bottom of page 2) and I was not aware that the company needed to make those representations. I apologize for any inconvenience. Please consider this letter as a supplement to my letter on behalf of the company as filed on EDGAR yesterday. I am authorized by Ingen Technologies, Inc., as General Counsel, to acknowledge on behalf of the company that: - The company is responsible for the adequacy and accuracy of the filings. - Staff comments or changes to disclosure in response to staff comments in the filing reviewed by the staff do not foreclose the Commission from taking any action with respect to the filing; 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. Please contact me directly should you have any questions or further concerns regarding this filing. Thank you. Respectfully, Ingen Technologies, Inc. By: /s/ Peter J. Wilke ---------------------- Peter J. Wilke General Counsel cc: Ingen Technologies, Inc.