Law Office of BRIAN P. SIMON
______________________________________________
Attorneys at Law
November 10, 2015
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: | Jay Ingram Edward Kelly |
Re: | ABCO Energy, Inc. Registration Statement on Form S-1 Effective as of November 6, 2015 Commission File No. 333-207419 424(b) Prospectus |
Dear Mr. Ingram and Mr. Kelly:
On behalf of our client, ABCO Energy, Inc. (“ABCO”), we are electronically transmitting for filing under Rule 424(b)(3) [“424 Prospectus”] of the Securities Act of 1933, as amended (the “Act”), one copy of the 424 Prospectus contained in its Registration Statement on Form S-1, File No. 333-207419 which was declared effective on November 6, 2015.
Please direct any comments or questions regarding the 424 Prospectus or this transmittal letter to me at (310) 855-3382, or to Larry Winters at (424) 228-5473.
Thank you very much for your help and assistance with this matter.
Very truly yours,
LAW OFFICE OF BRIAN P. SIMON
Brian P. Simon
By Brian P. Simon
cc: Charles O’Dowd, ABCO Energy, Inc.
Michael Kelley, Esq., SEC Staff, Division of Corporation Finance
BPS:dm