-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, BeQJ3g/pC6o3IH9p0F6NCGp8NHjgagapYCaFgR+8Qc/YgwsR5ZQyNVFqs5licHH0 GfoAyGSU7jdNhM3cRoxL5g== 0000950123-10-114648.txt : 20110207 0000950123-10-114648.hdr.sgml : 20110207 20101217164708 ACCESSION NUMBER: 0000950123-10-114648 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101217 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CLEAN DIESEL TECHNOLOGIES INC CENTRAL INDEX KEY: 0000949428 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL INORGANIC CHEMICALS [2810] IRS NUMBER: 061393453 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4567 TELEPHONE ROAD STREET 2: SUITE 206 CITY: VENTURA STATE: CA ZIP: 93003 BUSINESS PHONE: 805 639 9458 MAIL ADDRESS: STREET 1: 4567 TELEPHONE ROAD STREET 2: SUITE 206 CITY: VENTURA STATE: CA ZIP: 93003 CORRESP 1 filename1.htm corresp
[CLEAN DIESEL LETTERHEAD]
December 17, 2010
VIA EDGAR
Mr. Jay Ingram
Legal Branch Chief
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street N.E.
Washington, DC 20549
     Re:       Clean Diesel Technologies, Inc. (the “Registrant”)
Post Effective Amendment on Form S-3 to Form S-4
File No. 333-166865
Dear Mr. Ingram:
     The Registrant acknowledges the following:
  •   Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to 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 delegated authority, in declaring the filing effective, does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
 
  •   The Registrant may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.
         
  Very truly yours

CLEAN DIESEL TECHNOLOGIES, INC.

 		  
  By:   /s/ Nikhil A. Mehta    
  Name:   Nikhil A. Mehta   
  Title:   Chief Financial Officer   
cc:      Robert M. Smith

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