Waytronx, Inc.
20050 SW 112th Avenue
Tualatin, OR 97062
(503) 612-2300
December 15, 2010
United States
Securities and Exchange Commission
Washington, D.C. 20549
Attn: | Larry Spirgel, Assistant Director |
Kate Beukenkamp, Staff Attorney |
Re: | Waytronx, Inc. |
Form 10-K for the fiscal year ended December 31, 2009 |
Filed April 1, 2010 |
Forms 10-Q for the Quarterly Periods Ended March 31, 2010, June 30, 2010 and September 30, 2010
File No. 000-29923 |
Dear Mr. Spirgel and Ms. Beukenkamp:
Please accept this letter as affirmation of our agreement to respond to your comment letter, referenced above, dated December 1, 2010 on or before January 7, 2011.
Once again, I wish to thank you for the courtesy shown in granting this extension.
Sincerely,
/s/ William J. Clough
William J. Clough,
CEO/President