STOECKLEIN LAW GROUP, A PROFESSIONAL CORPORATION
PRACTICE LIMITED TO FEDERAL SECURITIES
EMERALD PLAZA | TELEPHONE: (619) 595-4882 |
402 West Broadway | Facsimile: (619) 595-4883 |
Suite 400 | email: djs@slgseclaw.com |
San Diego, California 92101 | web: www.slgseclaw.com |
July 25, 2005
Jill S. Davis
Branch Chief
United States Securities And Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549-7010
Re: | Integrated Environmental Technologies, Ltd. | |
| Form 10-KSB for Fiscal Year Ended December 31, 2004 |
| File March 30, 2005 | |
| Form 10-QSB for Fiscal Quarter Ended March 1, 2005 | |
| Filed May 17, 2005 | |
| File No. 0-26309 | |
| | | | | | |
Dear Ms. Davis:
This correspondence is in response to a telephone call last week wherein Donald Stoecklein confirmed that our firm is coordinating with the Issuer and its independent accountants to respond to your comment letter dated July 12, 2005.
The Issuer believes it will be in a position to respond to your comments within the next few weeks.
Yours truly,
/s/ Stoecklein Law Group
Stoecklein Law Group
cc: | Integrated Environmental Technologies, Ltd. |