CORRESP 1 filename1.txt [Ingen Letterhead] November 13, 2009 Mr. Jeffrey Gordon Staff Accountant Division of Corporate Finance Securities and Exchange Commission 100 F. Street, N.E. Stop 7010 Washington, DC 20549 RE: Item 4.01 Form 8-K for Ingen Technologies, Inc., a Georgia corporation Filed: October 29, 2009 File No. 0-28704 Greetings: Ingen Technologies, Inc., a Georgia corporation, (the "Company") received your letter dated November 2, 2009 and responded by filing a Form 8-K/A on November 9, 2009. Further, the Company advises as follows. The Company's former auditor DID NOT provide management or the audit committee with any letter or written communication regarding any disagreements or reportable events. As such, there are no documents to provide to the Commission The Company acknowledges that: o The Company is responsible for the adequacy and accuracy of the disclosure in the filings; o Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and o 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. Thank you in advance for your attention to this letter. Sincerely yours, /s/ Scott R. Sand ----------------- Scott R. Sand Chief Executive Officer