Trulite (TRUL) 8-K/A Changes in Registrant.s Certifying Accountant

TRULITE, INC.

5 Houston Center

1401 McKinney Street, Suite 900

Houston, TX 77010-4035

February 28, 2007

Michael C. Volley

Division of Corporate Finance

United States Securities and Exchange Commission

100 F Street, N.W.

Mail Room 4561

Washington, D.C. 20549

RE: Trulite, Inc. (the “Company”)

Form 8-K/A

Filed February 28, 2007

Dear Mr. Volley:

In response to the comments contained in the Securities and Exchange Commission (“SEC”) staff comment letter dated February 21, 2007 the Company today has filed the referenced Form 8-K/A.

In connection with this filing, the Company confirms that:

o The Company is responsible for the adequacy and accuracy of the disclosures in the filing;

o SEC staff comments or changes to disclosure in response to SEC staff comments do not foreclose the SEC from taking any action with respect to the filing; and

o The Company may not assert SEC staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.

Sincerely,
By:	/s/ Jonathan Godshall
	Jonathan Godshall, President
	Trulite, Inc.

cc: Jim Ryan