Integrated Environmental Technologies Inactive
Filed: 3 Feb 06, 12:00am
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 |
February 3, 2006
Tangela S. Richter
Division of Corporate Finance
Securities and Exchange Commission
Washington, D.C. 20549-7010
Re: | Integrated Environmental Technologies, Ltd. | |
| Your Letter of February 2, 2006 |
|
Amendment No. 1 to Registration Statement on Form SB-2
Filed on January 6, 2006
File No. 333-128759
Dear Ms. Richter:
This correspondence is in response to your letter dated February 2, 2006 in reference to our filing referenced above, on behalf of Integrated Environmental Technologies, Ltd. (“IET”).
In response to your request we have keyed our response to your comment item in its original numeric order.
General
| 1. | Although you have provided information with regard to persons who may be affiliates or registered broker-dealers, please clarify and disclose if any of the selling stockholders are registered broker-dealers. I you determine that a selling stockholder is a registered broker-dealer, please revise your disclosure to indicate that such selling stockholder is an underwriter, unless such selling stockholder received its securities as compensation for investment banking services. |
Response:
We have reviewed the list of selling stockholders included in the SB-2 and have confirmed that no selling stockholder listed is a registered broker-dealer.
Integrated Environmental Technologies, Ltd.
February 3, 2006
Page 2
Please advise if we can be of any further assistance.
Yours truly,
/s/ Donald J. Stoecklein
Donald J. Stoecklein
/rv