Magnegas Corporation
35246 US Highway 19 North, #311
Palm Harbor, Florida 34684
May 11, 2007
Ethan Horowitz
U.S. Securities & Exchange Commission
Office of Small Business
Washington, DC 20549
| Re: | Magnegas Corporation |
| File# | 000-51883 |
Dear Mr. Horowitz:
We filed an Amendment to the 8k for Change in Auditor on May 8. In addition, we acknowledge that:
• the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
• 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.
Very truly yours,
Magnegas Corporation
By: /s/ Magnegas Corporation
