September 18, 2006
Michael Moran
Accounting Branch Chief
U.S. Securities and Exchange Commission
Washington, D.C. 20549
Mail Stop 3561
| | Re: | Maine & Maritimes Corporation |
| | | Form 10-K for Fiscal Year Ended December 31, 2005 |
| | | Form 10-K/A for Fiscal Year Ended December 31, 2005 |
Dear Mr. Moran,
We are in receipt of your letter addressed to Maine & Maritimes Corporation dated September 15, 2006. We are providing the following information in response to each of the comments and questions in your letter.
Form 10-K/A for the year ending December 31, 2005
Exhibits 31.1 and 31.2
1. Please revise your rule reference in paragraph 4 to the current Exchange Act Rules.
We will comply with this comment in all future filings per the instructions in your letter.
2. Please revise paragraph 5 to include a reference to your most recent evaluation of internal control over financial reporting. Please refer to Item 601(b)(31) of Regulation S-K.
We will comply with this comment in all future filings per the instructions in your letter.
Please contact Patrick C. Cannon, Maine & Maritimes Corporation’s General Counsel, at (207) 760-2422 should you have any additional questions or comments.
| | Respectfully, |
| | |
| | MAINE & MARITIMES CORPORATION |
| | |
| | |
| | |
| | Patrick C. Cannon |
| | General Counsel & Corporate Secretary |
