JEFFREY G. KLEIN, P.A.
301 Yamato Road Suite 1240
Boca Raton, Florida 33431
Telephone: (561)953-1126
Telefax: (561)994-6693
Email: jklein@jkleinlegal.com
June 3, 2011
Ethan Horowitz
Branch Chief
Securities and Exchange Commission
Washington, D.C. 20549
Re:
Wind Works Power Corp.
Form 10-K for the Fiscal Year Ended June 30, 2011
Filed October 13, 2010
File No. 333-113296
Dear Mr. Horwitz:
On behalf of Wind Works Power Corp. (the “Company”) we respectfully request an extension of time until June 13, 2011 to respond to the Commission’s comment letter dated May 19, 2011. The Commission’s comment letter requires the Company to address certain matters related to the Company’s audited financial statements. After discussing the comments with the auditors, it was determined that the Company and its auditors could not adequately or accurately respond to the Commission’s comment letter until June 13, 2011.
As such, request is hereby made that the Company shall be given until June 13, 2011 to respond to the comment letter.
Thanking you in advance for your consideration.
Sincerely,
/s/Jeffrey Klein
Jeffrey G. Klein
