MAGNEGAS CORPORATION
11885 44TH STREET NORTH
CLEARWATER, FL 33762
September 12, 2017
Via EDGAR Transmission
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Amanda Ravitz
| Re: | MagneGas Corporation Registration Statement on Form S-3 filed on July 6, 2017 and amended on August 14, 2017 and August 30, 2017 (File No. 333-219175) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), MagneGas Corporation (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to September 14, 2017, at 4:00 pm Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, Goodwin Procter LLP, request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
If you have any questions regarding this request, please contact the undersigned at (509) 953-3059.
Sincerely,
/s/ Tyler B. Wilson
Tyler B. Wilson, Esq.
General Counsel, MagneGas Corporation
| cc: | Caleb French,Securities and Exchange Commission |