| Graubard Miller | ||||
The Chrysler Building 405 Lexington Avenue New York, N.Y. 10174-1901 (212) 818-8800 | ||||
facsimile | direct dial number | |||
(212) 818-8881 | (212) 818-8880 | |||
(646)-227-5463 | email address | |||
| nscooler@graubard.com | ||||
April 3, 2006
Mr. John Reynolds
Assistant Director
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Tremisis Energy Acquisition Corporation |
| Amendment No. 4 to Preliminary Proxy Statement on Schedule 14A |
| File No. 000-50682 |
Dear Mr. Reynolds:
We have been advised that the filing fee was apparently not transferred from the Registrant’s deposit account with the Commission to make payment of the requisite filing fee for this matter. We have been further advised by the Commission’s Edgar filing branch that this may be remedied by filing a new amendment to the proxy statement that reflects current payment of the filing fee.
Accordingly, we are filing Amendment No. 4 to the proxy statement this date. This amendment is identical to Amendment No. 3 other than its number and the information regarding the fee that appears on the cover page.
| SINCERELY, |
NOAH SCOOLER |
| Noah Scooler |
NS:mp
