April 7, 2008
H. Christopher Owings
Division of Corporate Finance
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Re: MMC Energy, Inc.(the “Company”)
PREC 14A
Filed March 31, 2008
File No. 1-33564
Dear Mr. Owings:
In connection with the Company’s response to the Commission’s comment letter dated as of April 4, 2008 regarding the Company’s Preliminary Proxy Statement on Schedule 14A, and the Company’s filing of a revised Proxy Statement on Schedule 14A (the “Revised Proxy”) dated as of the date hereof, the Company hereby acknowledges that:
| · | The Company is responsible for the adequacy and accuracy of the disclosure in the Revised Proxy; |
| · | Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| · | The Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you require additional information, please call Tony Saur at (212) 335-4688 or John Depke at (212) 335-4831.
| | Very truly yours, MMC ENERGY, INC. By: /s/ Michael Hamilton Michael Hamilton Chief Executive Officer |
