March 13, 2007
BY EMAIL
Securities and Exchange Commission
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Mr. Tim Buchmiller
Re: | Photowatt Technologies, Inc. (the “Registrant”) | |
Registration Statement on Form F-1 (File No. 333-137044) |
Dear Mr. Buchmiller:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, we hereby join in the request of the Registrant that the effectiveness of the above-referenced Registration Statement be accelerated so that it may become effective at 12:00 p.m. (Eastern time), on March 15, 2007, or as soon as practicable thereafter, and that such effective date and time be confirmed in writing, by notifying Aaron Hunter of Shearman & Sterling LLP, the Registrant’s counsel, at 416.360.2973.
Very truly yours, | ||||
BMO Nesbitt Burns Inc. UBS Securities LLC Cowen and Company, LLC GMP Securities L.P. Scotia Capital Inc. Sprott Securities Inc. | ||||
By: | BMO Nesbitt Burns Inc. UBS Securities LLC As representatives of the several underwriters |
BMO Nesbitt Burns Inc. | UBS Securities LLC | ||||||
By: | /s/ Harold Wolkin | By: | /s/ David Dolezal | ||||
Name: Harold Wolkin | Name: David Dolezal | ||||||
Title: Managing Director | Title: Executive Director | ||||||
By: | /s/ Mark Spender | ||||||
Name: Mark Spender | |||||||
Title: Director | |||||||