E L E C T R I C A Q U A G E N I C S U N L I M I T E D , I N C.
Sent Via Facsimile
November 12, 2004
Ms. Tracey Houser
Division Of Corporate Finance
SECURITIES & EXCHANGE COMMISSION
450 Fifth Street .. N.W.
Washington D.C. 20549
Re: Electric Aquagenics Unlimited, Inc. ("EAU")-
Response to Your Letter Dated November 3, 2004
Dear Tracy:
As per our conversations and your letter to EAU dated November 3, 2004 we want to respond to three requests. As you know, we have filed an amendment to our Form 8-K filing acceptable to the Securities & Exchange Commission (the "Commission"). In conjunction with the letter, EAU avers as follows:
-- EAU is responsible for the adequacy and accuracy of the disclosures in its filings with the Commission;
-- Comments by the Commission's staff or changes to disclosures in response to the Commission's staff comments do not foreclose the Commission from taking any action with respect to our filings; and
-- EAU may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal laws of the United States ..
If you have any questions, please feel free to call me.
Very truly yours,
WILLIAM R. SHUPE
1464 WEST 40 SOUTH
LINDON, UTAH 84042
PHONE: 801-443-1031 FAX: 801-443-1029
