 | Micromem Technologies Inc. | Telephone: 416-364-6513 | ||
| 777 Bay Street, Suite 1910 | Facsimile: 416-360-4034 | |||
| Toronto, Ontario | www.micromeminc.com | |||
| Canada M5G 2E4 |
November 18, 2010
Ms. Jaime John
Staff Accountant
United States Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
| Re: | Micromem Technologies Inc. |
| Form 20-F for the Fiscal Year Ended October 31, 2009 | |
| Filed March 1, 2010 | |
| File No. 000-26005 |
Dear Ms. John:
I am writing in response to the letter that we received Patrick Gilmore dated November 8, 2010 regarding the Micromem 20-F form, File No. 000-26005.
I indicated that we are planning to address all of the comments and questions in the letter that we received shortly. At the moment we are planning our fiscal year-end audit work at Micromem and we have arranged to have an Audit Committee meeting for the purpose of kicking off this year’s work on Wednesday, December 15th. We are concurrently beginning of the preparation of this year’s 20-F documentation. We have a regular scheduled Board meeting coinciding with the date of the Audit Committee meeting so this would allow me to deal also with the full Board at that time.
I would request that we be afforded the time to provide a full response by December 17, 2010. As I indicated in my voicemail message today, it is likely to be my recommendation that we proceed with making the changes that you have indicated, subject to ratification by the Audit Committee and the Board.
I hope that this is a satisfactory response for the moment – I will be travelling for the next 9 days and there is a certain amount of coordination with auditors, legal counsel and our Board of Directors in order to completely and fully respond to your letter. Do not hesitate to contact me by phone or by email / fax if you have any current comments or questions, otherwise I will plan to deliver a fulsome response to you by mid-December.
I thank you for your cooperation and I look forward to having this matter dealt with in short order and I extend my best wishes in the meantime.
Respectfully submitted,
| Dan Amadori | |
| Chief Financial Officer | |
| Micromem Technologies Inc. | |
| Phone: | 416.644.4361 |
| Fax: | 416.391.3633 |
| Cell: | 416.456.6110 |
| Email: | dan.amadori@lamerac.com |
| C.C. | Patrick Gilmore, Accounting Branch Chief, SEC |
| Micromem Board of Directors | |
| Micromem Officers | |
| Joe Fuda, President, Micromem Technologies Inc. | |
| David Sharpless, Chair, Audit Committee, Micromem Technologies Inc. | |
| Michael Allen, Collins Barrow LLP | |
| Arnold Zipper, Fowler White LLP |