July 20, 2012
VIA EDGAR SUBMISSION
Rufus Decker
Accounting Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Re: | Broadwind Energy, Inc. |
| Form 10-K for the Year ended December 31, 2011 |
Dear Mr. Decker:
Broadwind Energy, Inc. (the “Company”) is in receipt of the correspondence from the U.S. Securities and Exchange Commission dated July 10, 2012 relating to the above-referenced filing (the “Comment Letter”). The Company anticipates responding to the Comment Letter on or before August 7, 2012.
If you have any questions, please contact the undersigned at (630) 637-0315.
| Very truly yours, | |
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| /s/ Stephanie K. Kushner |
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| Stephanie K. Kushner |
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| Executive Vice President and Chief Financial Officer |
Broadwind Energy, Inc. 47 East Chicago Ave., Suite 332, Naperville, IL 60540 T 630.637.0315 F 630.637.8472 www.bwen.com