Law Office of BRIAN P. SIMON
______________________________________________
Attorneys at Law
August 12, 2014
Mr. Jay Ingram
Legal Branch Chief
Securities and Exchange Commission
100 F Street, N. E.
Washington, DC 20549
Re: ABCO Energy, Inc.
Amendment No. 1 to Form 10 Registration Statement (“Form 10 Amendment”)
SEC File No: 000-55235
Dear Mr. Ingram:
In response to your letter dated July 8, 2014 addressed to Charles O’Dowd, CEO of Registrant, enclosed please find a copy of the Form 10 Amendment. We believe that with the additional six (6) month financial statements contained in the Form 10 Amendment, it is now in compliance with Rule 8-08 of Regulation S-X.
Please address any questions or comments you have regarding the enclosed Form 10 Amendment to the undersigned at the address below and via email at bps@bsimonlaw.com.
Thank you very much.
Very truly yours, | ||
LAW OFFICE OF BRIAN P. SIMON | ||
By: /s/ Brian P. Simon | ||
Brian P. Simon |
BPS:dm
Enclosure
cc: Mr. Charles O’Dowd
Ms. Jessica Dickerson, SEC
10562 Eastborne Avenue • Los Angeles • California 90024
Telephone (310) 855-3382 • Facsimile (310) 492-5408