0001354488-11-002541.txt : 20110926 0001354488-11-002541.hdr.sgml : 20110926 20110809165726 ACCESSION NUMBER: 0001354488-11-002541 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110809 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COATES INTERNATIONAL LTD \DE\ CENTRAL INDEX KEY: 0000948426 STANDARD INDUSTRIAL CLASSIFICATION: ENGINES & TURBINES [3510] IRS NUMBER: 222925432 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: HIGHWAY 34 & RIDGEWOOD RD CITY: WALL TOWNSHIP STATE: NJ ZIP: 07719 BUSINESS PHONE: 9084497717 MAIL ADDRESS: STREET 1: HIGHWAY 34 & RIDGWOOD ROAD CITY: WALL TOWNSHIP STATE: NJ ZIP: 07719 CORRESP 1 filename1.htm cote_corresp.htm
Coates International Ltd.
Highway 34 & Ridgewood Road
Wall Township, New Jersey 07719

August 9, 2011
 
U.S. Securities & Exchange Commission
Office of Small Business
100 F Street, NE
Washington, D.C. 20549
 
 
Re:
Coates International Ltd.
   
File No. 333-175132
  
            
Dear Sir/Madam:
 
Request is hereby made for the acceleration of the effective date of our Registration Statement on Form S-1, File No. 333-175132, to 12:00 P.M. Eastern Standard Time on August 12, 2011, or as soon as practicable thereafter.
 
We are also aware that:
 
  ● Should the Commission or the staff, acting pursuant to a delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
     
  ● The action of the Commission or the staff, acting pursuant to a delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing;
     
  ● The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
       
Very truly yours,

COATES INTERNATIONAL LTD.
 
   
     
By:
/s/ George J. Coates  
GEORGE J. COATES  
President and Chief Executive Officer