RICHARDSON & PATEL LLP
10900 Wilshire Boulevard
Suite 500
Los Angeles, CA 90024
Telephone (310) 208-1182
Facsimile (310) 208-1154
July 13, 2009
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 First Street, N.E.
Washington, D.C. 20249
Attn: Chris Chase
RE: | Premier Power Renewable Energy, Inc. |
| Amendment No. 5 to Registration Statement on Form S-1 |
| Filed May 21, 2009 |
| File No. 333-155241 |
| Form 10-Q for Fiscal Quarter Ended March 31, 2009 |
| Filed May 19, 2009 |
| File No. 333-140637 |
Dear Mr. Chase:
Attached is a copy of the independent valuation report dated June 12, 2009, portions of which we seek confidential treatment, which report is referenced in our correspondence filed with the Securities and Exchange Commission on June 25, 2009.
If you have any questions or further comments, please do not hesitate to contact the undersigned at (310) 208-1182 or via fax at (310) 208-1154.
Sincerely,
RICHARDSON & PATEL, LLP
Jamie H. Kim, Esq.