CORRESP 1 filename1.txt GREEN ST. ENERGY, INC. 123 Green St. Tehachapi, CA 93561 March 2, 2011 Via EDGAR Securities and Exchange Commission Washington, D.C. 20549 Attention: Dennis Hult, Staff Accountant Re: Green St. Energy 8-k/A (No.1) Filed with the Securities and Exchange Commission (the "Commission") March 1, 2011 Dear Mr. Hult, In connection with the 8-K/A (No. 1) as filed with the Commission by the Company on March 1, 2011 in response to the Commission's letter of February 17, 2011, 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 filings; 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. Sincerely, Green St. Energy, Inc. /s/ Anthony J. Cataldo ---------------------- Anthony J. Cataldo, Chief Executive Officer