LAW OFFICE OF GARY A. AGRON
5445 DTC Parkway, Suite 520
Greenwood Village, Colorado 80111
Telephone: (303) 770-7254
Facsimile: (303) 770-7257
gaa@attglobal.net
August 13, 2007
Securities and Exchange Commission
100 F Street NE
Washington, D.C. 20549
RE: Ecotality, Inc.
File Number 333-140612
Amendment No. 5 to Registration Statement on Form SB-2
Attn: Peggy Fisher
Division of Corporation Finance
Dear Ms. Fisher:
In response to the Staff’s comment letters to us dated August 10, we are filing herewith Amendment Number 5 to the Registration Statement on Form SB-2 of Ecotality, Inc. (the “Company”). We will respond to the Staff’s comments using the same paragraph numbers as contained in the Staff’s comment letter to us.
1. In both the Form 10QSB and our prospectus we have revised our subsequent events footnote to clarify our asset purchase of the FuelStore.com.
2. We have corrected the typographic errors in both Form 10QSB and our prospectus .
3. We have revised our Form 10KSB, 10QSB and prospectus regarding disclosure controls.
4. We have amended our prospectus and Forms 10-KSB and 10-QSB to comply with the comments above.
Should you have any questions or comments with regard to the above, please do not hesitate to get in touch with us.
Very truly yours, |
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/s/ Gary A. Agron |
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Gary A. Agron |
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